IL SB1918

Amends Section 704A of the Illinois Income Tax Act to allow private employers offering paid organ or bone marrow donor leave to claim a tax credit against withholding payments, effective for reporting periods beginning January 1, 2021.

Credit is limited to $1,000 per employee who takes organ donation leave of at least 30 days without loss of pay, vacation time, or other leave benefits.

Employers must provide medical documentation verifying the employee's organ donation and proof that a qualifying organ donor leave policy was offered to all employees.

Credit must be claimed within one year after the organ donation leave begins; if leave spans two tax years, the credit is claimed in the later year.

Excess credits exceeding the employer's tax liability for the year may be carried forward and applied to tax liability in the following 3 taxable years.