Individual income tax: credit; 1-time credit for organ donation; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280.

This bill creates a one-time tax credit of up to $10,000 for Michigan residents who incur unreimbursed costs related to live organ donation. Starting in the 2025 tax year, eligible individuals can claim this credit for expenses such as travel, lodging, lost wages, and child care, provided they submit proof of the donation and related costs. The credit is not refundable, meaning it can only reduce the tax owed to zero but will not result in a cash payment if the credit amount exceeds the taxpayer's liability.