Ohio 2025-2026 Regular Session

Ohio House Bill HB122

Caption

Create tax credit for employers providing organ donors paid leave

Impact

The implementation of HB122 would amend Ohio's tax code to include a provision for this new credit via Section 5747.74. This change aims to enhance the safety net for employees considering organ donation, ultimately leading to increased participation in organ donation programs. By providing financial support to employers, the legislation hopes to mitigate the potential economic burden on both the donor and the organization, thereby fostering a culture of altruism in healthcare.

Summary

House Bill 122 (HB122) aims to create an income tax credit for employers who provide paid leave to employees who donate organs. The bill seeks to incentivize employers to support living organ donors by allowing them to claim a nonrefundable tax credit for the compensation given to employees during their recovery from organ donation. Specifically, the credit would allow employers to receive a credit up to $300 per day for a maximum of 30 days of paid leave benefits, encouraging more people to consider life-saving donations.

Sentiment

The sentiment surrounding HB122 appears predominantly positive, particularly among healthcare advocates and organizations supporting organ donation. Proponents believe that the financial incentive will not only help improve the organ donation rates but also reflect an ethical commitment towards those who make such life-changing decisions. Conversely, discussions may arise around concerns regarding the fiscal implications of offering such tax credits and whether the state budget can accommodate this proposed expense without compromising other essential services.

Contention

While general support for the bill seems robust among stakeholders concerned with health care and organ donation initiatives, there are potential points of contention regarding the limits on the tax credit and the paperwork required for employers to claim it. Critics may argue about the administrative burden this could place on smaller businesses and the fairness of a system that favors certain types of health-related employee benefits over others. Moreover, the bill’s financial viability and the potential for misuse or fraud in claiming credits could also emerge as focal points during legislative discussions.

Companion Bills

No companion bills found.

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