Modify organ donation tax credit; create employer credit

HB 399 creates a new tax credit for employers in Ohio who provide paid leave to employees donating organs. To qualify, the employer must use the federal E-Verify system and offer compensation equal to the employee's normal wages for up to thirty days of medically necessary recovery time. This credit allows qualifying businesses to reduce their tax liability by the amount of benefits paid, capped at $30 per day, with a maximum annual limit of $54,000 per employer. The bill also establishes a reporting requirement for the tax commissioner to track the number of claims and total credit values issued each year.