PRINTER'S NO. 243
No. 244 Session of 2001
INTRODUCED BY GODSHALL, BARD, BARRAR, BELARDI, BELFANTI, BISHOP,
CIVERA, CORNELL, FRANKEL, HARHAI, KENNEY, ROEBUCK, SANTONI,
STEELMAN, E. Z. TAYLOR, C. WILLIAMS, WILT, WOGAN, WOJNAROSKI
AND SAINATO, JANUARY 29, 2001
REFERRED TO COMMITTEE ON FINANCE, JANUARY 29, 2001
AN ACT
1 Relating to organ and bone marrow donation; providing for a
2 special leave of absence for organ and bone marrow donors;
3 and providing for a tax credit and for additional duties of
4 the Department of Health and the Department of Revenue.
5 The General Assembly finds as follows:
6 (1) Each year an estimated 16,000 Americans contract
7 leukemia, aplastic anemia or other fatal blood diseases.
8 (2) If a matched bone marrow donor can be found, many of
9 these victims can be cured.
10 (3) There is now a national Marrow Donor Program, and
11 the United States is working with 30 other countries to
12 establish a worldwide registry.
13 (4) Marrow donation does not involve considerable risk
14 to the donor.
15 (5) There are approximately 65,000 patients in the
16 United States and approximately 3,500 patients in this
17 Commonwealth awaiting life-saving organ transplants.
18 (6) Many patients awaiting organ transplants could
1 benefit from living organ donation, including approximately
2 43,000 kidney patients, 7,000 liver patients and 3,500 lung
3 patients.
4 (7) Of the more than 1,500 organ transplants performed
5 in this Commonwealth in 1998, approximately 250 were from
6 living donors.
7 (8) There continues to be a great need for bone marrow
8 and organ donors among the African-American, Asian, Native
9 American and Hispanic communities.
10 (9) Potential living bone marrow and organ donors should
11 be able to perform their life-saving service without risk of
12 loss of income or employment.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Short title.
16 This act shall be known and may be cited as the Organ and
17 Bone Marrow Donor Act.
18 Section 2. Definitions.
19 The following words and phrases when used in this act shall
20 have the meanings given to them in this section unless the
21 context clearly indicates otherwise:
22 "Business firm." Any business entity authorized to do
23 business in this Commonwealth and subject to taxes imposed by
24 Article IV, VI, VII, VIII, IX or XV of the act of March 4, 1971
25 (P.L.6, No.2), known as the Tax Reform Code of 1971.
26 "Department." The Department of Health of the Commonwealth.
27 Section 3. Bone marrow donor education.
28 (a) Content of program.--The department shall provide
29 information and education to the residents of this Commonwealth
30 about bone marrow donation which shall include:
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1 (1) The need for donors and benefits to the recipient.
2 (2) The medical procedures donors must undergo.
3 (3) The process by which a potential donor becomes
4 registered.
5 (4) Special efforts to educate and recruit minority
6 populations to volunteer as potential bone marrow donors.
7 (b) Means of communication.--Means of communication shall
8 include, but not be limited to, the placement of educational
9 material in State photo licensing centers, health care
10 facilities, blood banks and State agencies.
11 Section 4. Employee leave for organ or bone marrow donation.
12 A business firm may grant to any of its employees a special
13 paid leave of absence for the purpose of donating an organ or
14 bone marrow, subject to the following:
15 (1) The employer may require verification by a physician
16 concerning the length and purpose of the leave requested.
17 (2) If there is a medical determination that the
18 employee does not qualify as an organ or bone marrow donor,
19 the paid leave of absence granted to the employee prior to
20 that determination is not affected.
21 (3) An employee's rights with respect to any other
22 employment benefit shall not be affected by leave granted for
23 purposes of organ or bone marrow donation.
24 Section 5. Organ and bone marrow donor tax credit.
25 (a) General rule.--Every business firm engaged in a for-
26 profit business enterprise within this Commonwealth and which
27 provides one or more paid leaves of absence to employees for the
28 specific purpose of organ or bone marrow donation for a period
29 of up to 40 work hours shall qualify for the organ or bone
30 marrow donor tax credit. A business firm which qualifies for the
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1 credit may apply that credit against any tax due under Article
2 IV, VI, VII, VIII, IX or XV of the act of March 4, 1971 (P.L.6,
3 No.2), known as the Tax Reform Code of 1971.
4 (b) Calculation of credit.--The tax credit amount shall be
5 equal to the amount of employee salary paid during the leave of
6 absence period described in section 4, the cost of temporary
7 replacement help, if any, during the period and any
8 miscellaneous expenses incurred in connection with the period.
9 Section 6. Duties of Department of Revenue.
10 (a) Duties enumerated.--The Department of Revenue shall:
11 (1) In the manner provided by law, promulgate the
12 regulations necessary to implement section 5.
13 (2) Publish as a notice in the Pennsylvania Bulletin
14 forms upon which taxpayers may apply for the tax credit
15 authorized by this act.
16 (3) Within five months after the close of any calendar
17 year during which tax credits granted pursuant to this act
18 were used, furnish to the members of the General Assembly an
19 annual report providing as to each business firm which used
20 tax credits during the preceding calendar year pursuant to
21 this act, the employer's name, address, standard industrial
22 classification code and the amount of tax credits granted.
23 (b) Certain provisions not to apply.--The provisions of
24 section 408(b) of the act of March 4, 1971 (P.L.6, No.2), known
25 as the Tax Reform Code of 1971, relating to confidentiality of
26 information, and any other provisions of law preventing the
27 disclosure of information required under subsection (a)(3),
28 shall not apply when the information is divulged for the
29 purposes of subsection (a)(3).
30 Section 7. Applicability.
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1 This act shall apply to tax years commencing on or after
2 January 1, 2001.
3 Section 8. Effective date.
4 This act shall take effect immediately.
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