MD SB793

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

Requires qualifying employers to maintain a written paid organ donation leave policy and pay employees at least 100% of regular wages during the leave period

Eligible employees must provide written physician verification that they donated one or more organs for transplantation, and the leave must be in addition to any other paid leave benefits

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, with the act taking effect July 1, 2026 for taxable years beginning after December 31, 2025