MI SB0301

Creates a tax credit for employers equal to 100% of wages paid to employees during paid organ donation leave, effective for tax years beginning January 1, 2026

Limits the credit to a maximum of 12 weeks of organ donation leave per eligible employee

Requires employers to have a written policy providing paid organ donation leave at 100% of normal wages, separate from other paid leave benefits

Employees must provide written physician verification of organ donor status to qualify for the leave

Unused credits are non-refundable but may be carried forward for up to 3 years to offset future tax liability