Create tax credit for employers providing organ donors paid leave
Impact
If passed, HB 122 is set to influence Ohio's tax laws by introducing incentives for employers to support organ donation. This aligns with broader public health goals, potentially increasing the number of living donations by alleviating some burdens faced by donors during recovery. The tax credit offered — up to $300 per day for a maximum of thirty days — showcases the state's commitment to promoting organ donation while also assisting businesses in managing these expenses.
Summary
House Bill 122 proposes the establishment of a tax credit for employers who provide paid leave to employees who are organ donors. Specifically, it aims to amend Section 5747.98 and enact Section 5747.74 of the Revised Code, allowing a nonrefundable credit against tax liabilities for employers that cover the compensation of employees taking leave for organ donation. The bill defines eligible organ donors and qualifying employers, providing a framework for implementation including allowable credit amounts and conditions for claiming the credit.
Sentiment
The general sentiment surrounding HB 122 appears to be positive, especially among health advocates and organizations supporting organ donation. Proponents view the bill as a progressive step towards addressing the critical need for organ donors and providing adequate support for donors during their recovery phase. However, specific concerns regarding the fiscal impact on the state budget and the eligibility criteria may arise as discussions continue among lawmakers.
Contention
Debate over HB 122 may focus on the balance between enhancing public health initiatives through tax incentives while ensuring that such measures are fiscally responsible. Some lawmakers may express caution over providing tax breaks, arguing that they could lead to reductions in other critical areas of public funding or favoritism towards specific industries. As discussions evolve, these points of contention will be crucial as they could shape future amendments or the overall reception of the bill.
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