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,” 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.

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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

April 14, 2026

Reported with substitute S-1

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

April 21, 2026

Substitute S-2 offered by Sen. Joseph Bellino (R-16)

The substitute passed by voice vote

Passed in the Senate 34 to 1 (details)

Received in the House

April 21, 2026

Referred to the Committee on Finance