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

Feb. 11, 2026

Discharged from committee

Referred to the Committee on Health Policy

March 4, 2026

Reported without amendment

March 5, 2026

Referred to the Committee of the Whole