MD HB1410

Creates a Maryland state income tax credit for employers who provide paid leave to employees donating organs, equal to 100% of wages paid during the first 12 weeks of organ donation leave

Qualified employers must maintain a written paid organ donation leave policy and pay at least 100% of regular wages during the leave period, which must be in addition to any other paid leave benefits

Eligible employees must provide written verification from a licensed physician confirming organ donation for transplantation

Unused tax credits may be carried forward for up to 3 taxable years after the year the credit was allowed

Maryland Department of Health administers the program, issuing tax credit certificates within 45 days of application and reporting annually to the Comptroller by January 31