The purpose of this chapter is to provide incentives for resident individuals of Delaware to donate organs and bone marrow for transplantation and for Delaware employers to grant paid time off to such individuals who donate organs and bone marrow for transplantation.

For purposes of this chapter:

(1) “Donor” means a resident of Delaware donating 1 or more human organs, or a part thereof, or bone marrow, to another human for human organ transplantation.

(2) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources.

(3) “Qualified employer” means an employer located in Delaware which employs a donor and who granted that employee paid time off for the purpose of the transplantation, in addition to traditional paid time off granted to the person.

(4) “Traditional paid time off” means amounts paid to a donor as employee sick time, vacation time, workers’ compensation benefits, disability benefits, or pursuant to Chapter 37 of Title 19.

Transferred to § 1118 of this title by 84 Del. Laws, c. 366, § 6, effective Aug. 2, 2024.

(a) Subject to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary of the Department of Finance, qualified employers shall be eligible during the year the organ transplantation occurred for credits against the taxes imposed by the following statutory provisions:

(1) Chapter 11 of Title 5.

(2) Sections 702 and 703 of Title 18.

(3) Chapter 11 of this title.

(4) Chapter 19 of this title.

(b) The amounts of the credit against the tax shall equal 25% of the gross wages paid to the donor for a period of up to 30 days of missed work for each donation, but the gross wages paid to the donor during the time missed from work for purposes of calculating this credit may not include wages paid to the donor for traditional paid time off. Notwithstanding anything in this title to the contrary, no deduction will be allowed for that portion of the wages or salaries paid or incurred for the taxable year that is equal to the credits determined by a qualified employer for the taxable year under this chapter.

(c) To the extent a qualified employer’s credits exceed any amounts otherwise due for the taxes and fees listed under subsection (a) of this section, such unused credits shall be paid to it in the nature of tax refunds.