SB 301 — Corporate income tax: credits; employer credit for paid organ donation leave; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 279 & 679.
Last action — 7/29/2026 - ASSIGNED PA 0039'26 WITH IMMEDIATE EFFECT
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced July 29, 2026. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 R).
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Cleared a recorded vote
Passed 4 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
In plain language
The bill provides a tax credit for employers who offer paid leave for organ donation.
This legislation amends corporate income tax laws to create a credit for employers that provide paid leave specifically for organ donation. It aims to encourage more businesses to support employees in donating organs.
What this means for you
- Small Business: This means small businesses can receive tax credits if they provide paid leave for employees who donate organs.
Summary
Corporate income tax: credits; employer credit for paid organ donation leave; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 279 & 679. — Public Act 39 of 2026
Bill Text
What changed in the latest version
0 added · 7 removedPlain-language change summary
The recent amendment to Senate Bill 301 updates the definitions and calculations related to "taxable income" for individuals, specifically regarding certain types of income and deductions. Notably, it clarifies how gross interest income and dividends from out-of-state securities should be treated, and emphasizes specific adjustments to ensure taxes paid can be accurately accounted for in a person's taxable income. This change is significant because it helps create a more transparent and fair tax system, making it easier for individuals to understand their tax obligations and for the state to accurately assess tax revenues.
ActSTATE OF MICHIGAN 103RD LEGISLATURE REGULAR SESSION OF 2026 Introduced by Senators Bellino, Hertel, Webber and Cherry ENROLLED SENATE BILL No.
39 Public Acts of 2026 Approved by the Governor July 21, 2026 Filed with the Secretary of State July 22, 2026 EFFECTIVE DATE:
July 22, 2026 STATE OF MICHIGAN 103RD LEGISLATURE REGULAR SESSION OF 2026 Introduced by Senators Bellino, Hertel, Webber and Cherry ENROLLED SENATE BILL No.
View plain text versions (9)
- Enrolled Senate Enrolled Bill Current pdf
- Public Act View text pdf
- As Passed by the Senate View text pdf
- As Passed by the House View text pdf
- Substitute Substitute (S-1) pdf
- Substitute Substitute (S-1) - 2 pdf
- Substitute Substitute (S-1) - 3 pdf
- Substitute Substitute (S-2) pdf
- Introduced Senate Introduced Bill pdf
Action History
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7/29/2026 - ASSIGNED PA 0039'26 WITH IMMEDIATE EFFECT
Sponsors
- Joseph Bellino Jr. · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 146 not signed on · 9 voted No
Sponsors (1)
- Joseph Bellino Jr. Republican
Co-sponsors (0)
None.
Not signed on (146)
146 members have not signed on to this bill.
Show all 146 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 14 | 1 | 0 | 2 |
| Democrat | 19 | 0 | 0 | 0 |
| Unaffiliated | 1 | 0 | 0 | 0 |
| Total | 34 | 1 | 0 | 2 |
| % of votes cast | 92% | 3% | 0% | 5% |
How each member voted (37)
| Member | Party | Vote |
|---|---|---|
| Outman | — | Yea |
| Darrin Camilleri | Democrat | Yea |
| Dayna Polehanki | Democrat | Yea |
| Erika Geiss | Democrat | Yea |
| Jeff Irwin | Democrat | Yea |
| Jeremy Moss | Democrat | Yea |
| John Cherry | Democrat | Yea |
| Kevin Hertel | Democrat | Yea |
| Mallory McMorrow | Democrat | Yea |
| Mary Cavanagh | Democrat | Yea |
| Paul Wojno | Democrat | Yea |
| Rosemary Bayer | Democrat | Yea |
| Sam Singh | Democrat | Yea |
| Sarah Anthony | Democrat | Yea |
| Sean McCann | Democrat | Yea |
| Stephanie Chang | Democrat | Yea |
| Sue Shink | Democrat | Yea |
| Sylvia Santana | Democrat | Yea |
| Veronica Klinefelt | Democrat | Yea |
| Winnie Brinks | Democrat | Yea |
| Aric Nesbitt | Republican | Yea |
| Dan Lauwers | Republican | Yea |
| Edward McBroom | Republican | Not Voting |
| Jim Runestad | Republican | Not Voting |
| John Damoose | Republican | Yea |
| Jon Bumstead | Republican | Yea |
| Jonathan Lindsey | Republican | Nay |
| Joseph Bellino Jr. | Republican | Yea |
| Kevin Daley | Republican | Yea |
| Lana Theis | Republican | Yea |
| Mark Huizenga | Republican | Yea |
| Michael Webber | Republican | Yea |
| Michele Hoitenga | Republican | Yea |
| Roger Hauck | Republican | Yea |
| Roger Victory | Republican | Yea |
| Ruth Johnson | Republican | Yea |
| Thomas Albert | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 54 | 3 | 0 | 0 |
| Democrat | 41 | 5 | 0 | 0 |
| Unaffiliated | 3 | 0 | 0 | 0 |
| Total | 98 | 8 | 0 | 0 |
| % of votes cast | 92% | 8% | 0% | 0% |
How each member voted (106)
| Member | Party | Vote |
|---|---|---|
| Myers-Phillips | — | Yea |
| O’Neal | — | Yea |
| Outman | — | Yea |
| Angela Witwer | Democrat | Yea |
| Betsy Coffia | Democrat | Yea |
| Brenda Carter | Democrat | Yea |
| Carol Glanville | Democrat | Yea |
| Carrie Rheingans | Democrat | Nay |
| Cynthia Neeley | Democrat | Yea |
| Denise Mentzer | Democrat | Yea |
| Donavan McKinney | Democrat | Yea |
| Dylan Wegela | Democrat | Nay |
| Emily Dievendorf | Democrat | Nay |
| Erin Byrnes | Democrat | Yea |
| Helena Scott | Democrat | Yea |
| Jason M Hoskins | Democrat | Yea |
| Jason Morgan | Democrat | Nay |
| Jasper Martus | Democrat | Yea |
| Jennifer Conlin | Democrat | Yea |
| Jimmie Wilson Jr | Democrat | Yea |
| Joey Andrews | Democrat | Yea |
| John Fitzgerald | Democrat | Yea |
| Joseph Tate | Democrat | Yea |
| Julie Brixie | Democrat | Yea |
| Julie M. Rogers | Democrat | Yea |
| Kara Hope | Democrat | Yea |
| Kelly A Breen | Democrat | Yea |
| Kristian Grant | Democrat | Yea |
| Laurie Pohutsky | Democrat | Yea |
| Mai Xiong | Democrat | Yea |
| Matt Koleszar | Democrat | Yea |
| Matt Longjohn | Democrat | Yea |
| Mike McFall | Democrat | Yea |
| Morgan Foreman | Democrat | Yea |
| Natalie Price | Democrat | Yea |
| Penelope Tsernoglou | Democrat | Yea |
| Peter Herzberg | Democrat | Yea |
| Phil Skaggs | Democrat | Yea |
| Ranjeev Puri | Democrat | Yea |
| Reggie Miller | Democrat | Yea |
| Regina Weiss | Democrat | Nay |
| Samantha Steckloff | Democrat | Yea |
| Sharon MacDonell | Democrat | Yea |
| Stephanie A Young | Democrat | Yea |
| Stephen Wooden | Democrat | Yea |
| Tullio Liberati Jr. | Democrat | Yea |
| Tyrone Carter | Democrat | Yea |
| Veronica Paiz | Democrat | Yea |
| Will Snyder | Democrat | Yea |
| Alicia St. Germaine | Republican | Yea |
| Angela Rigas | Republican | Yea |
| Ann M. Bollin | Republican | Yea |
| Bill Schuette | Republican | Yea |
| Brad Paquette | Republican | Yea |
| Bradley Slagh | Republican | Yea |
| Brian BeGole | Republican | Yea |
| Bryan Posthumus | Republican | Yea |
| Cameron Cavitt | Republican | Yea |
| Curtis S VanderWall | Republican | Yea |
| David Prestin | Republican | Yea |
| David W. Martin | Republican | Yea |
| Donni Steele | Republican | Yea |
| Douglas C Wozniak | Republican | Yea |
| Gina Johnsen | Republican | Yea |
| Greg VanWoerkom | Republican | Yea |
| Gregory Alexander | Republican | Yea |
| Gregory Markkanen | Republican | Yea |
| Jaime Greene | Republican | Nay |
| James DeSana | Republican | Nay |
| Jamie Thompson | Republican | Yea |
| Jason Woolford | Republican | Yea |
| Jay DeBoyer | Republican | Yea |
| Jennifer Wortz | Republican | Yea |
| Jerry Neyer | Republican | Yea |
| John R. Roth | Republican | Yea |
| Joseph A. Aragona | Republican | Yea |
| Joseph Fox | Republican | Yea |
| Joseph Pavlov | Republican | Yea |
| Josh Schriver | Republican | Yea |
| Karl Bohnak | Republican | Yea |
| Kathy Schmaltz | Republican | Yea |
| Ken Borton | Republican | Yea |
| Luke Meerman | Republican | Yea |
| Mark A Tisdel | Republican | Yea |
| Matt Hall | Republican | Yea |
| Matt Maddock | Republican | Yea |
| Matthew Bierlein | Republican | Yea |
| Mike Harris | Republican | Yea |
| Mike Hoadley | Republican | Yea |
| Mike Mueller | Republican | Yea |
| Nancy DeBoer | Republican | Yea |
| Nancy Jenkins-Arno | Republican | Yea |
| Parker Fairbairn | Republican | Yea |
| Pauline Wendzel | Republican | Yea |
| Phil Green | Republican | Yea |
| Rachelle Smit | Republican | Yea |
| Ron Robinson | Republican | Yea |
| Rylee Linting | Republican | Yea |
| Sarah Lightner | Republican | Yea |
| Steve Carra | Republican | Nay |
| Steve Frisbie | Republican | Yea |
| Thomas Kuhn | Republican | Yea |
| Tim Kelly | Republican | Yea |
| Timothy Beson | Republican | Yea |
| Tom Kunse | Republican | Yea |
| William Bruck | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 55 | 3 | 0 | 0 |
| Democrat | 42 | 5 | 0 | 0 |
| Unaffiliated | 1 | 0 | 0 | 0 |
| Total | 98 | 8 | 0 | 0 |
| % of votes cast | 92% | 8% | 0% | 0% |
How each member voted (106)
| Member | Party | Vote |
|---|---|---|
| Myers-Phillips | — | Yea |
| Amos O'Neal | Democrat | Yea |
| Angela Witwer | Democrat | Yea |
| Betsy Coffia | Democrat | Yea |
| Brenda Carter | Democrat | Yea |
| Carol Glanville | Democrat | Yea |
| Carrie Rheingans | Democrat | Nay |
| Cynthia Neeley | Democrat | Yea |
| Denise Mentzer | Democrat | Yea |
| Donavan McKinney | Democrat | Yea |
| Dylan Wegela | Democrat | Nay |
| Emily Dievendorf | Democrat | Nay |
| Erin Byrnes | Democrat | Yea |
| Helena Scott | Democrat | Yea |
| Jason M Hoskins | Democrat | Yea |
| Jason Morgan | Democrat | Nay |
| Jasper Martus | Democrat | Yea |
| Jennifer Conlin | Democrat | Yea |
| Jimmie Wilson Jr | Democrat | Yea |
| Joey Andrews | Democrat | Yea |
| John Fitzgerald | Democrat | Yea |
| Joseph Tate | Democrat | Yea |
| Julie Brixie | Democrat | Yea |
| Julie M. Rogers | Democrat | Yea |
| Kara Hope | Democrat | Yea |
| Kelly A Breen | Democrat | Yea |
| Kristian Grant | Democrat | Yea |
| Laurie Pohutsky | Democrat | Yea |
| Mai Xiong | Democrat | Yea |
| Matt Koleszar | Democrat | Yea |
| Matt Longjohn | Democrat | Yea |
| Mike McFall | Democrat | Yea |
| Morgan Foreman | Democrat | Yea |
| Natalie Price | Democrat | Yea |
| Penelope Tsernoglou | Democrat | Yea |
| Peter Herzberg | Democrat | Yea |
| Phil Skaggs | Democrat | Yea |
| Ranjeev Puri | Democrat | Yea |
| Reggie Miller | Democrat | Yea |
| Regina Weiss | Democrat | Nay |
| Samantha Steckloff | Democrat | Yea |
| Sharon MacDonell | Democrat | Yea |
| Stephanie A Young | Democrat | Yea |
| Stephen Wooden | Democrat | Yea |
| Tullio Liberati Jr. | Democrat | Yea |
| Tyrone Carter | Democrat | Yea |
| Veronica Paiz | Democrat | Yea |
| Will Snyder | Democrat | Yea |
| Alicia St. Germaine | Republican | Yea |
| Angela Rigas | Republican | Yea |
| Ann M. Bollin | Republican | Yea |
| Bill Schuette | Republican | Yea |
| Brad Paquette | Republican | Yea |
| Bradley Slagh | Republican | Yea |
| Brian BeGole | Republican | Yea |
| Bryan Posthumus | Republican | Yea |
| Cameron Cavitt | Republican | Yea |
| Curtis S VanderWall | Republican | Yea |
| David Prestin | Republican | Yea |
| David W. Martin | Republican | Yea |
| Donni Steele | Republican | Yea |
| Douglas C Wozniak | Republican | Yea |
| Gina Johnsen | Republican | Yea |
| Greg VanWoerkom | Republican | Yea |
| Gregory Alexander | Republican | Yea |
| Gregory Markkanen | Republican | Yea |
| Jaime Greene | Republican | Nay |
| James DeSana | Republican | Nay |
| Jamie Thompson | Republican | Yea |
| Jason Woolford | Republican | Yea |
| Jay DeBoyer | Republican | Yea |
| Jennifer Wortz | Republican | Yea |
| Jerry Neyer | Republican | Yea |
| John R. Roth | Republican | Yea |
| Joseph A. Aragona | Republican | Yea |
| Joseph Fox | Republican | Yea |
| Joseph Pavlov | Republican | Yea |
| Josh Schriver | Republican | Yea |
| Karl Bohnak | Republican | Yea |
| Kathy Schmaltz | Republican | Yea |
| Ken Borton | Republican | Yea |
| Luke Meerman | Republican | Yea |
| Mark A Tisdel | Republican | Yea |
| Matt Hall | Republican | Yea |
| Matt Maddock | Republican | Yea |
| Matthew Bierlein | Republican | Yea |
| Mike Harris | Republican | Yea |
| Mike Hoadley | Republican | Yea |
| Mike Mueller | Republican | Yea |
| Nancy DeBoer | Republican | Yea |
| Nancy Jenkins-Arno | Republican | Yea |
| Parker Fairbairn | Republican | Yea |
| Pauline Wendzel | Republican | Yea |
| Phil Green | Republican | Yea |
| Rachelle Smit | Republican | Yea |
| Rick Outman | Republican | Yea |
| Ron Robinson | Republican | Yea |
| Rylee Linting | Republican | Yea |
| Sarah Lightner | Republican | Yea |
| Steve Carra | Republican | Nay |
| Steve Frisbie | Republican | Yea |
| Thomas Kuhn | Republican | Yea |
| Tim Kelly | Republican | Yea |
| Timothy Beson | Republican | Yea |
| Tom Kunse | Republican | Yea |
| William Bruck | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 15 | 1 | 0 | 2 |
| Democrat | 19 | 0 | 0 | 0 |
| Total | 34 | 1 | 0 | 2 |
| % of votes cast | 92% | 3% | 0% | 5% |
How each member voted (37)
| Member | Party | Vote |
|---|---|---|
| Darrin Camilleri | Democrat | Yea |
| Dayna Polehanki | Democrat | Yea |
| Erika Geiss | Democrat | Yea |
| Jeff Irwin | Democrat | Yea |
| Jeremy Moss | Democrat | Yea |
| John Cherry | Democrat | Yea |
| Kevin Hertel | Democrat | Yea |
| Mallory McMorrow | Democrat | Yea |
| Mary Cavanagh | Democrat | Yea |
| Paul Wojno | Democrat | Yea |
| Rosemary Bayer | Democrat | Yea |
| Sam Singh | Democrat | Yea |
| Sarah Anthony | Democrat | Yea |
| Sean McCann | Democrat | Yea |
| Stephanie Chang | Democrat | Yea |
| Sue Shink | Democrat | Yea |
| Sylvia Santana | Democrat | Yea |
| Veronica Klinefelt | Democrat | Yea |
| Winnie Brinks | Democrat | Yea |
| Aric Nesbitt | Republican | Yea |
| Dan Lauwers | Republican | Yea |
| Edward McBroom | Republican | Not Voting |
| Jim Runestad | Republican | Not Voting |
| John Damoose | Republican | Yea |
| Jon Bumstead | Republican | Yea |
| Jonathan Lindsey | Republican | Nay |
| Joseph Bellino Jr. | Republican | Yea |
| Kevin Daley | Republican | Yea |
| Lana Theis | Republican | Yea |
| Mark Huizenga | Republican | Yea |
| Michael Webber | Republican | Yea |
| Michele Hoitenga | Republican | Yea |
| Rick Outman | Republican | Yea |
| Roger Hauck | Republican | Yea |
| Roger Victory | Republican | Yea |
| Ruth Johnson | Republican | Yea |
| Thomas Albert | Republican | Yea |
Subjects
Frequently asked questions
- What does SB 301 do?
- Corporate income tax: credits; employer credit for paid organ donation leave; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 279 & 679. — Public Act 39 of 2026
- Who sponsors SB 301?
- SB 301 is sponsored by Joseph Bellino Jr. (Republican).
- What is the current status of SB 301?
- This bill has been enacted into law. Introduced July 29, 2026. Enacted.
- Where can I track SB 301?
- Track SB 301 free on One Click Politics — get push/email alerts when it moves.
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