Ohio 2023-2024 Regular Session

Ohio House Bill HB399

Introduced
2/5/24  
Report Pass
6/12/24  

Caption

Modify organ donation tax credit; create employer credit

Impact

The proposed changes could significantly affect state tax revenue by introducing new credits, which are designed to incentivize organ donation and boost public health initiatives. By allowing tax credits for employer-sponsored leave, the bill may also promote workplace policies that support employee health, potentially leading to a more engaged workforce. Additionally, the amendments to the income tax code may simplify the process of claiming these benefits, ultimately enhancing participation rates among potential organ donors.

Summary

House Bill 399 aims to amend and enact various provisions within the Ohio Revised Code related to income tax credits for organ donors and employers providing paid leave for organ donation. The bill proposes modifications to the existing tax credit for individuals who donate organs and establishes a new income tax credit for employers who offer paid leave to their employees undergoing organ donation procedures. This represents a step towards encouraging organ donations and supporting the needs of both donors and their employers during such significant health-related events.

Contention

However, the bill may face opposition regarding concerns over the financial implications for the state's budget. Critics may argue that tax credits, while beneficial in promoting altruism towards organ donation, simultaneously place a burden on state revenues. Additionally, there could be debates surrounding the eligibility criteria for these credits and the feasibility of enforcement. Furthermore, concerns may arise about whether employers would indeed adopt these policies in practice despite the financial incentives offered through the tax credits.

Companion Bills

No companion bills found.

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