2025 Senate Bill 301

Corporate income tax: credits; employer credit for paid organ donation leave; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding sections 279 and 679.

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Introduces a tax credit for employers providing paid organ donation leave, allowing them to claim 100% of wages paid during the leave, with a maximum of 12 weeks, starting from tax years beginning January 1, 2026.

Introduced in the Senate

May 13, 2025

Introduced by Sen. Joseph Bellino (R-16) and two co-sponsors

Co-sponsored by Sens. Kevin Hertel (D-12) and Michael Webber (R-9)

Referred to the Committee on Finance, Insurance, and Consumer Protection