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Read. Follow. Verify.Maryland creates state income tax credit for employers providing paid organ donation leave
Last action · February 13, 2026: Hearing 3/04 at 1:00 p.m.Sponsor: Clarence Lam
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What This Bill Would Do
Maryland establishes a state income tax credit for qualified employers that provide at least 100% of regular wages to eligible employees during up to 12 weeks of paid organ donation leave. The measure applies to taxable years beginning after December 31, 2025, and takes effect July 1, 2026.
Employers receive a dollar-for-dollar tax offset matching wages paid during an employee's recovery from organ donation surgery, altering tax liabilities and potentially expanding workplace leave policies for donors.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Qualified Employers
Qualified employers gain eligibility for a state income tax credit offsetting wages paid during employee organ donation leave.
Eligible Employees
Eligible employees receive full regular wages during up to 12 weeks of absence for organ donation surgery.
Maryland Department of Health
The Department is required to review applications, issue tax credit certificates within 45 days, and report annually to the Comptroller.
Key Facts
- Employers offering paid organ donation leave paying 100% of regular wages can claim a state income tax credit.
- The tax credit equals 100% of the wages paid to the eligible employee during the first 12 weeks of organ donation leave.
- Unused tax credits may be carried forward for up to three succeeding taxable years.
- To qualify, employers must maintain a written paid organ donation leave policy separate from other paid leave benefits.
Show all 9 facts
- Eligible employees must provide written verification from a licensed physician confirming organ donation for transplantation.
- The Maryland Department of Health must issue tax credit certificates upon application and notify employers of approval or denial within 45 days.
- Employers must prove they are in good standing with the state, current on state obligations, and not in default on state contracts or grants.
- The Maryland Department of Health must report to the Comptroller on issued tax credit certificates annually on or before January 31.
- The measure takes effect July 1, 2026, and applies to taxable years beginning after December 31, 2025.
Frequently Asked Questions
What qualifies an employer for the tax credit?
How long is the tax credit valid if it exceeds the employer's tax liability?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently filed. The next step in the legislative lifecycle is Committee.
Procedural history
2 actions- Feb 13, 2026SenateHearing 3/04 at 1:00 p.m.
- Feb 6, 2026SenateIntroducedFirst Reading Budget and Taxation
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
mgaleg.maryland.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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