MI HB4361

Establishes a one-time tax credit for taxpayers who incur unreimbursed live organ donation expenses, effective for tax years beginning January 1, 2025 or later.

Credits are limited to the lesser of actual unreimbursed live organ donation expenses or $10,000 per taxpayer.

Eligible expenses include travel, lodging, lost wages, child care expenses, and other related costs for the taxpayer's own donation or a dependent's donation.

Taxpayers may claim expenses incurred in the tax year before, during, or after the organ donation, and must provide department-approved verification with their annual tax return.

Any credit amount exceeding the taxpayer's annual tax liability is not refundable.