This bill amends the Income Tax Act of 1967 by adding two new sections, 279 and 679, which establish a tax credit for employers who provide paid organ donation leave to eligible employees. Starting from tax years beginning on or after January 1, 2026, qualified taxpayers can claim a credit equal to 100% of the wages paid to eligible employees during their organ donation leave, with a maximum leave period of 12 weeks. The credit must be claimed in the tax year when the employee completes their leave, and employers can include wages paid in the preceding tax year when calculating the credit.

The bill defines key terms such as "eligible employee," "organ donation leave," "organ donor," "qualified taxpayer," and "wages." An eligible employee is one who provides written verification of their organ donor status, while organ donation leave refers to the time off taken after all other leave benefits have been exhausted. The bill also stipulates that if the credit exceeds the taxpayer's tax liability for the year, the excess cannot be refunded but can be carried forward for up to three years or until used.

Statutes affected:
Senate Introduced Bill: 206.1, 206.847