All Roll Calls
Yes: 132 • No: 9
MichiganSB 03012025-2026 Regular SessionSenateWALLET
Corporate income tax: credits; employer credit for paid organ donation leave; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 279 & 679. Last Action: ASSIGNED PA 0039'26 WITH IMMEDIATE EFFECT
Sponsored By: Joseph N. Bellino Jr. (Republican)
Signed by Governor
Corporate income tax: creditsHealth: anatomical giftsIndividual income tax: creditIndividual income tax: deductionsCorporate income tax: deductions
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Employer donor-leave credit with deduction limits
For tax years beginning on or after January 1, 2026, Michigan employers paying individual or corporate income tax get a new credit. It covers 100% of qualifying organ-donation leave wages, up to 12 weeks per employee. Employers need a written policy offering this leave beyond other paid leave, at no less than usual wages. Employees must use all other leave benefits first and provide written physician verification. Qualifying donations include organs for transplant and bone marrow donated through peripheral blood stem cell apheresis. Leave can be used before, during, or after donation. Employers claim the credit in the year leave ends; wages from the immediately preceding tax year can count. The credit cannot produce a refund, but unused amounts carry forward for up to 3 years. Owners of qualifying pass-through businesses can share the credit based on business income shares or another Treasury-approved method. Corporate taxpayers must add credited wages back to their Michigan tax base if they deducted those wages federally.
Sponsors & Cosponsors
Sponsor
Joseph N. Bellino Jr.
Republican • Senate
Cosponsors
John Cherry
Democratic • Senate
Kevin Hertel
Democratic • Senate
Michael Webber
Republican • Senate
Roll Call Votes
House vote • 6/11/2026
passed; given immediate effect
Yes: 98 • No: 8 • Other: 4
Senate vote • 4/21/2026
PASSED
Yes: 34 • No: 1 • Other: 2
Actions Timeline
ASSIGNED PA 0039'26 WITH IMMEDIATE EFFECT
7/29/2026SenateFILED WITH SECRETARY OF STATE 7/22/2026 10:42 AM
7/29/2026SenateAPPROVED BY GOVERNOR 7/21/2026 1:12 PM
7/29/2026SenatePRESENTED TO GOVERNOR 7/14/2026 10:52 AM
7/15/2026SenateORDERED ENROLLED
7/3/2026SenateFULL TITLE AGREED TO
7/3/2026SenateGIVEN IMMEDIATE EFFECT
7/3/2026Senatereturned to Senate
6/11/2026Houseinserted full title
6/11/2026Housepassed; given immediate effect Roll Call #207 Yeas 98 Nays 8 Excused 0 Not Voting 4
6/11/2026Houseread a third time
6/11/2026Houseplaced on third reading
6/10/2026Houseread a second time
6/10/2026Housereferred to second reading
6/2/2026Housereported with recommendation without amendment
6/2/2026Housereferred to Committee on Finance
4/21/2026Houseread a first time
4/21/2026Housereceived on 04/21/2026
4/21/2026HousePASSED ROLL CALL # 55 YEAS 34 NAYS 1 EXCUSED 2 NOT VOTING 0
4/21/2026SenateSUBSTITUTE (S-2) ADOPTED
4/21/2026SenatePLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1) AS AMENDED
4/14/2026SenateSUBSTITUTE (S-1) AS AMENDED CONCURRED IN
4/14/2026SenateREPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) AND AMENDMENT(S)
4/14/2026SenateREFERRED TO COMMITTEE OF THE WHOLE
3/5/2026SenateREPORTED FAVORABLY WITHOUT AMENDMENT 3/4/2026
3/5/2026Senate
Bill Text
Public Act
7/22/2026
As Passed by the House
6/11/2026
As Passed by the Senate
4/21/2026
Introduced
5/13/2025
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