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Read. Follow. Verify.Michigan Establishes Employer Tax Credits for Paid Organ Donation Leave Starting in 2026
Last action · July 29, 2026: ASSIGNED PA 0039'26 WITH IMMEDIATE EFFECTSponsors: Joseph N. Bellino Jr. and 3 others
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What This Bill Does
Michigan enacts Senate Bill 301, providing a 100% corporate and individual income tax credit for employers offering up to 12 weeks of paid organ donation leave to eligible employees starting January 1, 2026. The legislation amends the Income Tax Act of 1967 by adding sections 279 and 679 and adjusting existing tax deduction and calculation rules.
Employers across Michigan who maintain a written policy providing fully paid leave to workers undergoing organ donation can offset their state tax liability dollar-for-dollar up to 12 weeks of wages, while employees receive guaranteed paid time off without exhausting other accrued benefits.
- Senate Bill 301 amends the Michigan Income Tax Act of 1967 to introduce tax incentives for organ donation leave. context
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Employers providing paid organ donation leave
Eligible employers may claim a corporate or individual income tax credit equal to 100% of wages paid during an employee's organ donation leave up to 12 weeks.
Organ donors
Employees who are organ donors receive paid leave for their absence after exhausting other leave benefits, backed by written physician verification.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who qualifies as an organ donor under this new credit?
Can unused tax credits for organ donation leave be refunded if they exceed tax liability?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
31 actions- Jul 29, 2026SenateASSIGNED PA 0039'26 WITH IMMEDIATE EFFECT
- Jul 29, 2026SenateFILED WITH SECRETARY OF STATE 7/22/2026 10:42 AM
- Jul 29, 2026SenateEnrolledAPPROVED BY GOVERNOR 7/21/2026 1:12 PM
- Jul 15, 2026SenateEnrolledPRESENTED TO GOVERNOR 7/14/2026 10:52 AM
- Jul 3, 2026SenateORDERED ENROLLED
- Jul 3, 2026SenateFULL TITLE AGREED TO
Show 25 earlier actions
- Jul 3, 2026SenateGIVEN IMMEDIATE EFFECT
- Jun 11, 2026Housereturned to Senate
- Jun 11, 2026Houseinserted full title
- Jun 11, 2026HouseFloorpassed; given immediate effect Roll Call #207 Yeas 98 Nays 8 Excused 0 Not Voting 4
- Jun 11, 2026HouseFloorread a third time
- Jun 10, 2026Houseplaced on third reading
- Jun 10, 2026HouseFloorread a second time
- Jun 2, 2026Housereferred to second reading
- Jun 2, 2026HouseCommitteereported with recommendation without amendment
- Apr 21, 2026HouseCommitteereferred to Committee on Finance
- Apr 21, 2026HouseIntroducedread a first time
- Apr 21, 2026Housereceived on 04/21/2026
- Apr 21, 2026SenateFloorPASSED ROLL CALL # 55 YEAS 34 NAYS 1 EXCUSED 2 NOT VOTING 0
- Apr 21, 2026SenateFloorSUBSTITUTE (S-2) ADOPTED
- Apr 14, 2026SenatePLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1) AS AMENDED
- Apr 14, 2026SenateSUBSTITUTE (S-1) AS AMENDED CONCURRED IN
- Apr 14, 2026SenateREPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) AND AMENDMENT(S)
- Mar 5, 2026SenateCommitteeREFERRED TO COMMITTEE OF THE WHOLE
- Mar 5, 2026SenateCommitteeREPORTED FAVORABLY WITHOUT AMENDMENT 3/4/2026
- Feb 11, 2026SenateREASSIGNED TO COMMITTEE ON HEALTH POLICY
- Feb 11, 2026SenatePLACED ON ORDER OF GENERAL ORDERS
- Feb 11, 2026SenateDISCHARGE COMMITTEE APPROVED
- Dec 11, 2025SenateSENATE CO-SPONSOR(S) NAMED: JOHN CHERRY
- May 13, 2025SenateCommitteeREFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
- May 13, 2025SenateIntroducedINTRODUCED BY SENATOR JOSEPH BELLINO
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 →Voting Record
passed; given immediate effect Roll Call #207 Yeas 98 Nays 8 Excused 0 Not Voting 4
Total
105
- Yes
- 97
- No
- 8
- Present
- 0
- Not voting
- 0
- Abstain
- 0
How they voted (105)
81 more members
Show 1 earlier roll call
PASSED ROLL CALL # 55 YEAS 34 NAYS 1 EXCUSED 2 NOT VOTING 0
Total
35
- Yes
- 34
- No
- 1
- Present
- 0
- Not voting
- 0
- Abstain
- 0
How they voted (35)
11 more members
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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Creation of Organ Donation Leave Tax Credit
Michigan introduced targeted tax credits for both individual and corporate income taxes to incentivize employers to provide paid leave for organ donors starting in 2026.
Connected Entities
Sources
legislature.mi.gov
Analysis Score
0–100- Significance65How 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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