OH HB122

Creates a nonrefundable Ohio income tax credit for employers who provide paid leave to employees donating organs (liver, pancreas, kidney, intestine, lung, or bone marrow) while living

Credit equals the lesser of actual donation leave benefits paid or $300 per day, capped at 30 days of leave per donation and $54,000 total per employer per taxable year

Qualifying employers must be registered with the federal E-Verify employment verification program to claim the credit

Unused credit amounts may be carried forward for three taxable years

Tax commissioner must issue annual reports to legislative committees on the number of taxpayers claiming the credit and total credit value