Ohio2026Passed Legislature

HB122

Tax Credit for Employers Giving Paid Leave to Organ Donors

Last scannedAug 25, 2026, 4:32 AM

In one sentence

This law creates a state income tax credit for employers who pay their employees while they take time off to recover from donating an organ.

Creates a new nonrefundable tax credit for qualifying employers that provide paid leave benefits to employee donors.
Allows the credit amount to be up to $300 per day of leave, limited to a maximum of 30 days or $54,000 total per year.
Requires employers to use the federal E-Verify program to qualify for this tax benefit.
Adds this new credit to the official list of credits that taxpayers must claim in a specific order when filing taxes.
Allows any unused portion of the credit to be carried forward and used over the next three taxable years.

Employers registered with the federal E-Verify program who pay employees during organ donation recovery leave.
Employees who donate a living organ such as a kidney, liver, lung, pancreas, intestine, or bone marrow.
The Ohio Tax Commissioner, who must issue annual reports on how many credits were claimed and their total value.

The credit is nonrefundable, meaning it can only reduce taxes owed to zero and cannot result in a cash payment back if the tax bill is already lower than the credit.
Employers must provide specific documents like pay stubs or signed statements from donors to prove they qualify for the credit.

Plain language

Employee donor: A worker who donates part of a living organ like a kidney or liver while they are still alive.
Qualifying employer: An employer that is registered with the federal E-Verify employment verification system.
Donation leave benefits: Pay given to an employee during medically necessary recovery time from organ donation, which does not use up their other paid vacation or sick days.

Official record

Source attached

Create tax credit for employers providing organ donors paid leave

Official activity