Maryland 2026 Regular Session

Maryland House Bill HB1410

Introduced
2/13/26  

Caption

Income Tax - Credit for Paid Organ Donation Leave

Impact

If enacted, HB1410 will amend Maryland's Tax Code by adding a new section that specifies how credits for paid organ donation leave can be claimed and carried over. This change represents a significant adjustment in state law by creating a financial incentive for businesses to provide such leave, which is expected to increase the availability of paid leave for organ donation across various sectors. The introduction of this credit may also lead to a broader societal shift in how organ donation is perceived, potentially increasing participation rates.

Summary

House Bill 1410 introduces a state income tax credit for employers who provide paid leave for organ donation to eligible employees. The bill aims to incentivize employers to offer this benefit, thereby promoting organ donation among employees. A key component of the bill is that it allows qualified employers to claim a tax credit equaling 100% of the wages paid to employees during their organ donation leave for the first twelve weeks. This provision is intended to alleviate the financial burden on employers while encouraging a greater culture of donation.

Contention

As with many bills that deal with tax credits and employment practices, there may be points of contention regarding fiscal implications and the shifting of costs to taxpayers. Opponents may argue that while the intention is noble, the long-term impact on state revenues and the potential for abuse of the credit system must be considered. Supporters counter that fostering a culture of organ donation not only saves lives but could provide long-term economic benefits through improved public health outcomes. The debate could thus center around balancing financial responsibility with the ethical imperative of supporting organ donation.

Companion Bills

MD SB793

Crossfiled Income Tax - Credit for Paid Organ Donation Leave

Previously Filed As

MD HB1410

Income Tax - Credit for Paid Organ Donation Leave

MD HB483

Income Tax Credit - Venison Donation - Alterations

MD HB377

Prince George's County - Income Tax - Credit for Employers Providing Parental Engagement Leave PG 409-25

MD HB891

Income Tax - Local Newsroom Tax Credit

MD HB250

Income Tax - Credit for Firearm Safety Devices

MD HB614

Local Earned Income Tax Credit - Calculation - County Income Tax Rate

MD SB325

Income Tax - Credit for Employers of Eligible Apprentices - Alterations

MD HB603

Earned Income Tax Credit - Notice of Eligibility - Alteration

MD SB663

Earned Income Tax Credit - Notice of Eligibility - Alteration

MD HB327

Income Tax - Credit for Long-Term Care Premiums (Long-Term Care Relief Act of 2025)

Similar Bills

No similar bills found.