HB 18-1202: Living Organ Donor Support Act

• Establishes a 35% income tax credit for employers who provide paid leave to employees for organ donation, covering wages paid during leave and temporary replacement worker costs.

• Credit applies to tax years 2020-2024 and is limited to employees earning less than $80,000 annually; leave period capped at 10 working days or hourly equivalent.

• Unused credits may be carried forward for up to five succeeding tax years but are not refundable after that period.

• Employers must provide medical documentation from the employee's healthcare provider verifying the organ donation to claim the credit during Department of Revenue audits.

• Amends medical privacy statutes to permit Department of Revenue access to organ donation documentation as an exception to restrictions on accessing personal medical information.