HB18-1202 - Income Tax Credit Leave Of Absence Organ Donation

Passed/Signed into Law
Concerning an income tax credit for an employer related to an employee's paid leave of absence for the purpose of making an organ donation, and, in connection therewith, enacting the "Living Organ Donor Support Act".

Beginning January 1, 2020, an employer is allowed an income tax credit that is an amount equal to 35% of the employer's expenses incurred:


  • Paying an employee during his or her leave of absence period, which is paid leave given to an employee for the purpose of making an organ donation, but which does not exceeding 10 working days or the hourly equivalent thereof; and
  • For the cost of temporary replacement help, if any, during an employee's leave of absence period.

An employer shall not claim a tax credit related to a leave of absence period for an employee who the employer pays wages of $80,000 or more during the income tax year. The tax credit is not refundable, but unused credits may be carried forward up to 5 years. Upon request of the department of revenue as part of an audit, a taxpayer must provide the department of revenue with documentation from the employee's medical provider that verifies the employee's organ donation. The department is granted an exception from a law that prohibits it from requesting medical records or medical information.

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)


Latest update: May 29, 2018
05/29/2018 - Governor Signed
05/22/2018 - Sent to the Governor
05/22/2018 - Signed by the President of the Senate
05/22/2018 - Signed by the Speaker of the House
05/08/2018 - House Considered Senate Amendments - Result was to Concur - Repass
05/07/2018 - Senate Third Reading Passed - No Amendments
05/07/2018 - Senate Third Reading Reconsidered - No Amendments
05/04/2018 - Senate Third Reading Lost - No Amendments
05/03/2018 - Senate Second Reading Special Order - Passed with Amendments - Floor
05/03/2018 - Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole
05/03/2018 - Senate Committee on Finance Refer Unamended to Appropriations
04/30/2018 - Introduced In Senate - Assigned to Finance
04/30/2018 - House Third Reading Passed - No Amendments
04/27/2018 - House Second Reading Special Order - Passed with Amendments - Committee, Floor
04/27/2018 - House Committee on Appropriations Refer Amended to House Committee of the Whole
02/26/2018 - House Committee on Finance Refer Unamended to Appropriations
02/05/2018 - Introduced In House - Assigned to Finance + Appropriations