republic-os/legislation/us/states/de/151/sb-301.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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.	us/states/de	Delaware General Assembly	151	SB 301	Delaware SB 301 (151)	bill		enacted	Kyle Evans Gay Peter C. Schwartzkopf	1	7	2	2022-06-21	2022-10-03	openstates	ocd-bill/1d170fa0-53c6-4541-8219-cf3f02c3dfe3	https://legis.delaware.gov/BillDetail?LegislationId=129806	9a718473c578976d041db0084876852c2db762932b2d94c505c5bb809f7435ec	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware SB 301 (151) — 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.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Bill Text (committee substitute) — source

Votes

• SM — 21–0 (pass) · upper
• SM — 41–0 (pass) · lower

Sponsors

• Kyle Evans Gay — primary (person)
• Peter C. Schwartzkopf — primary (person)
• Brian Pettyjohn — cosponsor (person)
• Bruce C. Ennis — cosponsor (person)
• Bryan Townsend — cosponsor (person)
• Bryant L. Richardson — cosponsor (person)
• Colin Bonini — cosponsor (person)
• Darius J. Brown — cosponsor (person)
• Dave G. Lawson — cosponsor (person)
• David L. Wilson — cosponsor (person)
• David P. Sokola — cosponsor (person)
• Ernesto B. Lopez — cosponsor (person)
• Gerald W. Hocker — cosponsor (person)
• John "Jack" Walsh — cosponsor (person)
• Laura V. Sturgeon — cosponsor (person)
• Marie Pinkney — cosponsor (person)
• Nicole Poore — cosponsor (person)
• S. Elizabeth Lockman — cosponsor (person)
• Sarah McBride — cosponsor (person)
• Spiros Mantzavinos — cosponsor (person)
• Stephanie L. Hansen — cosponsor (person)
• Trey Paradee — cosponsor (person)
• Valerie Longhurst — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2022-06-21 was introduced and adopted in lieu of SB 301 and Laid on Table introduction
• 2022-06-22 Lifted From Table in Senate
• 2022-06-22 Passed By Senate. Votes: 21 YES passage
• 2022-06-23 Assigned to Revenue & Finance Committee in House introduction, referral-committee
• 2022-06-30 Suspension of Rules in House
• 2022-06-30 Passed By House. Votes: 41 YES passage
• 2022-10-03 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/1d170fa0-53c6-4541-8219-cf3f02c3dfe3. Confidence: reported (aggregated from official Delaware legislature records).