Income Tax - Credit for Paid Organ Donation Leave

HB 1410 creates a Maryland state income tax credit for employers who provide paid leave for employees donating organs. Qualified employers (those with written policies paying 100% of wages during organ donation leave) can claim a credit equal to 100% of wages paid during the first 12 weeks of leave. Unused credit can be carried forward for up to three years. The bill applies to taxable years beginning after December 31, 2025, and requires employers to submit documentation proving eligibility to the Maryland Department of Health.