American Kidney Fund Commends Michigan for Enacting Tax Credits for Employers Who Provide Paid Leave to Living Organ Donors

ROCKVILLE, MD. (July 22, 2026) - The American Kidney Fund (AKF) applauds Michigan for enacting a new corporate income tax credit for employers who provide paid leave to living organ donors. The new law, SB 301, reduces the financial burden on employers who choose to support employees who become living organ donors.

SB 301:

• Allows qualified employers to claim a tax credit equal to 100% of wages paid to an eligible employee 
• Offers a tax credit that applies for up to 12 weeks of leave before, during or after the organ donation process.

Gov. Gretchen Whitmer signed the legislation into law on July 21. By enacting SB 301, Michigan becomes the eighth state in the country to pass legislation establishing these employer tax credits. 

AKF led efforts to advance this legislation, including:

• Working closely with state Sen. Joseph Bellino, the bill's primary sponsor, and state Sen. Kevin Hertel, a cosponsor
• Testifying in support of the legislation

"Anyone who steps up to give a kidney to a person in need should be supported and applauded," said LaVarne A. Burton, AKF President and CEO. "One way to encourage living donation is by incentivizing employers to provide paid leave to employees who choose to donate so that they can take time off work for testing, surgery and recovery without worrying about losing their income or job. We are thankful to Sens. Bellino and Hertel for working with us to pass this important legislation." 

Increasing living donor protections is a critical part of AKF's policy agenda. Since 2021, AKF has released an annual State of the States: Living Donor Protection Report Card, which grades states on seven categories of publicly reported legislation and regulations they have in place to protect living organ donors and encourage living organ donations. Due to the absence of federal legislation to protect living donors, there is an uneven patchwork of protections across the nation, with some states providing no protections at all. With four protections now in place, Michigan maintains its B grade on the Report Card; the overall grade average for the United States is a C.  

"Our goal with this reform was to strike a balance between the needs of job providers and the ability of living donors to save lives," said state Sen. Bellino. "One of the main barriers to people becoming a living organ donor is the financial stress of losing income while recovering from the procedure. My bill was designed to help eliminate that stress and ensure no one is forced to choose between providing a life-saving organ transplant and paying their bills."

While most transplanted kidneys come from deceased donors, patients can also receive kidneys from living donors. Living donor transplants are considered the best treatment option for people in kidney failure because they generally present fewer complications and typically function longer than deceased donor organs. Living donors also increase the existing organ supply, which ensures more organs from deceased donors are available to people on the transplant waitlist. 

More than 100,000 Americans are on the national organ transplant waitlist and almost 90% are waiting for a kidney. In Michigan, more than 2,000 people are waiting for a kidney transplant. Out of the 665 kidney transplants performed in Michigan in 2025, 164 came from living donors.

AKF provides long-term financial assistance that makes transplants and post-transplant care possible for low-income dialysis patients. In 2025, AKF grants helped 1,673 people nationwide receive kidney transplants — roughly 6% of all kidney transplants performed in the United States last year.  AKF's program helps post-transplant patients for their full insurance plan year, ensuring continuity of care.