Delaware General Assembly

Lieu/Substituted 6/21/22

The General Assembly has ended, the current status is the final status.

SS 1 for SB 301

6/2/22

Gay

Rep. Schwartzkopf

Sen. Hansen, S. McBride, Pettyjohn, Pinkney, Poore, Sokola, Wilson
Reps. Baumbach, Briggs King, K. Johnson, Morrison, Osienski

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO ORGAN TRANSPLANTATION.

The purpose of this chapter is to provide incentives for Delawareans to donate organs and bone marrow for transplantation and for Delaware employers to grant paid time off to employees who donate organs and bone marrow for transplantation. To that end, the Act allows Delaware taxpayers to claim a tax credit of up to $10,000 of unreimbursed travel expenses, lodging expenses, and lost wages that are related to a donation of an organ or bone marrow by the taxpayer or a dependent of the taxpayer. The Act also gives a tax credit to Delaware employers who provide employees who donate an organ or bone marrow with paid time off for the purpose of the transplantation, in the amount of 25% of the employee’s gross wages during the time missed from work, for a period of 30 days of missed work for each donation.

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Takes effect upon being signed into law

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