Income Tax - Credit for Paid Organ Donation Leave

SB 793 creates a Maryland state income tax credit for employers who provide paid leave for employees donating organs. Qualified employers (those with a written policy paying 100% of wages during organ donation leave) can claim a credit equal to 100% of wages paid during the first 12 weeks of leave. Unused credit can be carried forward for up to three years. This directly affects employers offering this specific benefit and eligible employees who donate organs with physician verification.