Vote Smart's Synopsis:

Vote to pass a bill that amends organ donation tax credits and create a new income tax credit for employers who provide paid leave to an employee who makes an organ donation in Ohio.

Highlights:

• Amends previous organ donation tax credits to create a new income tax credit for employers who provide paid leave to an employee donor who makes an organ donation in Ohio (Sec. 1).

• Specifies that the total amount of donation leave benefits paid by a qualifying employer and eligible for credit allowed under this bill shall not exceed $54,000 (Sec. 1).

• Defines “employee donor” for the purposes of this bill as an employee who while living, donates all or part of their liver, pancreas, kidney, intestine, lung, or bone marrow in accordance with the National Organ Transplant Act (Sec. 1).

• Defines” qualifying employer” as a taxpayer or a passthrough entity who is registered and authorized to use the e-verify federal employment verification program jointly administered by the United States department of Homeland Security and Social Security Administration (Sec. 1).

• Defines “donation leave benefits” as compensation paid to an employee donor while the employee is on leave for a period that is medically necessary for the employee to recover from (Sec. 1).

• Specifies that the provisions of this bill shall take effect immediately upon passage and approval by the Governor (Sec. 3).

Full Bill Text