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

The purpose of this chapter is to provide incentives for resident Delaware taxpayers 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 medical expenses, 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 paid to the employee during the time missed from work, not including any amount paid to the person by the employer as traditional paid time off, for a period of up to 30 days of missed work for each donation. For qualified expenses used for a tax credit under the Act, to the extent otherwise allowable under Title 30, no tax deduction is allowed for either the donor or the employer. This Act is a substitute for and differs from Senate Bill 301 by providing that expenses related to a donation of organ or bone marrow incurred in the taxable year before the transplantation took place must be claimed in the year transplantation took place. It also provides that lost wages, for purposes of the individual tax credit, do not include any amounts paid to the person as traditional paid time off, as other than traditional paid time off, as worker's compensation benefits, or pursuant to Chapter 37 of Title 19. Similarly, gross wages, for purposes of the employer tax credit, do not include any amount paid to the person by the employer as traditional paid time off. The Act also provides implementation dates for the individual tax credit and the employer tax credit. Finally, the Act includes minor changes made for purposes of clarification.