Full Text of SB0068 101st General Assembly
SB0068sam002 101ST GENERAL ASSEMBLY | Sen. Julie A. Morrison Filed: 3/19/2019
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| 1 | | AMENDMENT TO SENATE BILL 68
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 68 on page 7, by | 3 | | replacing lines 8 through 26 with the following:
| 4 | | " (i) If a private employer grants all of its employees the | 5 | | option of taking a paid leave of absence of at least 30 days | 6 | | for the purpose of serving as an organ donor or bone marrow | 7 | | donor, then the private employer may take a credit against the | 8 | | payments due under this Section in an amount equal to the | 9 | | amount withheld under this Section with respect to wages paid | 10 | | while the employee is on organ donation leave, not to exceed | 11 | | $20,833.33 for each employee who takes organ donation leave. To | 12 | | be eligible for the credit, such a leave of absence must be | 13 | | taken without loss of pay, vacation time,
compensatory time, | 14 | | personal days, or sick time for at least the first 30 days of | 15 | | the leave of absence. The private employer shall adopt rules | 16 | | governing organ donation leave, including rules that (i) | 17 | | establish conditions and procedures for requesting and | 18 | | approving leave and (ii) require medical documentation of the |
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| 1 | | proposed organ or bone marrow donation before leave is approved | 2 | | by the private employer. A private employer must provide, in | 3 | | the manner required by the Department, documentation from the | 4 | | employee's medical provider, which the private employer | 5 | | receives from the employee, that verifies the employee's organ | 6 | | donation. The private employer must also provide, in the manner | 7 | | required by the Department, documentation that shows that a | 8 | | qualifying organ donor leave policy was in place and offered to | 9 | | all qualifying employees at the time the leave was taken. For | 10 | | the private employer to receive the tax credit, the employee | 11 | | taking organ donor leave must allow for the applicable medical | 12 | | records to be disclosed to the Department. If the private | 13 | | employer cannot provide the required documentation to the | 14 | | Department, then the private employer is ineligible for the | 15 | | credit under this Section. A private employer must also | 16 | | provide, in the form required by the Department, any additional | 17 | | documentation or information required by the Department to | 18 | | administer the credit under this Section. The credit under this | 19 | | subsection (i) shall be taken within one year after the date | 20 | | upon which the organ donation leave begins. If the leave taken | 21 | | spans into a second tax year, the employer qualifies for the | 22 | | allowable credit in the later of the 2 years. If the amount of | 23 | | credit exceeds the tax liability for the year, the excess may | 24 | | be carried and applied to the tax liability for the 3 taxable | 25 | | years following the excess credit year. The tax credit shall be | 26 | | applied to the earliest year for which there is a tax |
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| 1 | | liability. If there are credits for more than one year that are | 2 | | available to offset liability, the earlier credit shall be | 3 | | applied first. "; and | 4 | | on page 8, immediately below line 8, by inserting the | 5 | | following: | 6 | | " "Department" means the Department of Revenue. ".
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