An act to amend 1967 PA 281, entitled “An act to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement by lien and otherwise of taxes on or measured by net income and on certain commercial, business, and financial activities; to prescribe the manner and time of making reports and paying the taxes, and the functions of public officers and others as to the taxes; to permit the inspection of the records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits, rebates, and refunds of the taxes; to create certain funds; to provide for the expenditure of certain funds; to impose certain duties and requirements on certain officials, departments, and authorities of this state; to prescribe penalties for the violation of this act; to provide an appropriation; and to repeal acts and parts of acts,” by amending sections 30 and 623 (MCL 206.30 and 206.623), section 30 as amended by 2025 PA 24 and section 623 as amended by 2021 PA 135, and by adding sections 279 and 679.
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.
Co-sponsored by Sens.
Referred to the Committee on Finance, Insurance, and Consumer Protection
Discharged from committee
Referred to the Committee on Health Policy
Reported without amendment
Referred to the Committee of the Whole
1. Amend page 26, line 26, after “individual.” by inserting “Organ donor includes an individual who donates bone marrow using the peripheral blood stem cell apheresis method.”.
2. Amend page 31, line 12, after “individual.” by inserting “Organ donor includes an individual who donates bone marrow using the peripheral blood stem cell apheresis method.”.
Substitute S-1 concurred in by voice vote
Substitute S-2 offered
by
The substitute passed by voice vote
Passed in the Senate 34 to 1 (details)
Referred to the Committee on Finance
Reported without amendment
Substitute H-1 offered
by
The substitute failed by voice vote
Passed in the House 98 to 8 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
Motion to give immediate effect
by
The motion prevailed by voice vote
