Michigan Senate Bill SB0301

Michigan 2025-2026 Regular Session

• Introduced: 5/13/25
• Refer: 5/13/25
• Report Pass: 3/5/26
• Refer: 3/5/26
• Report Pass: 4/14/26
• Engrossed: 4/21/26
• Refer: 4/21/26

Caption

Corporate income tax: credits; employer credit for paid organ donation leave; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679.

Impact

The primary impact of SB0301 will be on corporate income tax regulations in Michigan. By creating a tax credit for businesses that support organ donation through paid leave, the law encourages employers to implement policies that facilitate such donations, thus promoting organ donation and potentially increasing the number of organs available for transplantation. This aligns state law more closely with public health goals aimed at fostering a culture of organ donation and supporting organ donor rights.

Summary

SB0301 proposes amendments to the Income Tax Act of 1967 focusing on establishing an employer credit for paid organ donation leave. This bill allows qualified taxpayers who provide paid organ donation leave to eligible employees to claim a credit against their tax liability equal to 100% of the wages paid to an employee during their time away from work for organ donation. The bill specifies that the maximum amount of eligible leave for credit claims is limited to 12 weeks per eligible employee, facilitating financial support for both employers and employees involved in the organ donation process.

Sentiment

Sentiment surrounding SB0301 appears to be largely positive, especially from healthcare advocates who see it as a step towards enhancing organ donation efforts in the state. Supporters argue that this bill will not only encourage more people to consider donating organs but also create a supportive environment for those employees who wish to contribute to this life-saving act. Critics, however, could raise concerns about the potential burden on small businesses and the long-term implications of tax credits on state revenue.

Contention

While SB0301 has clear benefits in promoting organ donation, it may also spark discussions regarding the funding mechanisms for the credits provided. There might be concerns on how this initiative will impact small businesses with limited capacities, alongside debates over the fiscal impact on the state's tax revenue. Moreover, any unforeseen complications regarding the implementation of such credits could lead to legislative adjustments in the future, highlighting the need for ongoing dialogue about the balance between providing employee benefits and maintaining a stable tax base.