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.

This bill creates a tax credit for Michigan employers who offer paid leave to employees donating organs. To qualify for the credit, an employer must have a written policy providing at least 12 weeks of paid time off at 100% of the employee's regular wage, which can be used before, during, or after the donation. Employers can claim a dollar-for-dollar tax credit against their liability for the wages paid during this leave period, with any unused credit allowed to carry forward for three years. The law applies to tax years starting on or after January 1, 2024, and requires employees to submit written verification from a physician confirming their status as an organ donor.