Fabio
87 lines
5.3 KiB
Markdown
87 lines
5.3 KiB
Markdown
---
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type: "Bill"
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title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO ORGAN TRANSPLANTATION."
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description: "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."
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jurisdiction: "us/states/de"
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legislature: "Delaware General Assembly"
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session: "151"
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identifier: "SB 301"
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citation: "Delaware SB 301 (151)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Kyle Evans Gay", "Peter C. Schwartzkopf"]
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version_count: 1
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action_count: 7
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vote_count: 2
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first_action: "2022-06-21"
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last_action: "2022-10-03"
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source: "openstates"
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source_identifier: "ocd-bill/1d170fa0-53c6-4541-8219-cf3f02c3dfe3"
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source_url: "https://legis.delaware.gov/BillDetail?LegislationId=129806"
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source_hash: "9a718473c578976d041db0084876852c2db762932b2d94c505c5bb809f7435ec"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-de"]
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---
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# Delaware SB 301 (151) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO ORGAN TRANSPLANTATION.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=129806&legislationTypeId=6&docTypeId=2&legislationName=SS1forSB301)
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## Votes
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- SM — **21–0** (pass) · upper
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- SM — **41–0** (pass) · lower
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## Sponsors
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- Kyle Evans Gay — primary (person)
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- Peter C. Schwartzkopf — primary (person)
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- Brian Pettyjohn — cosponsor (person)
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- Bruce C. Ennis — cosponsor (person)
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- Bryan Townsend — cosponsor (person)
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- Bryant L. Richardson — cosponsor (person)
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- Colin Bonini — cosponsor (person)
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- Darius J. Brown — cosponsor (person)
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- Dave G. Lawson — cosponsor (person)
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- David L. Wilson — cosponsor (person)
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- David P. Sokola — cosponsor (person)
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- Ernesto B. Lopez — cosponsor (person)
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- Gerald W. Hocker — cosponsor (person)
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- John "Jack" Walsh — cosponsor (person)
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- Laura V. Sturgeon — cosponsor (person)
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- Marie Pinkney — cosponsor (person)
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- Nicole Poore — cosponsor (person)
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- S. Elizabeth Lockman — cosponsor (person)
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- Sarah McBride — cosponsor (person)
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- Spiros Mantzavinos — cosponsor (person)
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- Stephanie L. Hansen — cosponsor (person)
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- Trey Paradee — cosponsor (person)
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- Valerie Longhurst — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-06-21** was introduced and adopted in lieu of SB 301 and Laid on Table `introduction`
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- **2022-06-22** Lifted From Table in Senate
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- **2022-06-22** Passed By Senate. Votes: 21 YES `passage`
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- **2022-06-23** Assigned to Revenue & Finance Committee in House `introduction, referral-committee`
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- **2022-06-30** Suspension of Rules in House
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- **2022-06-30** Passed By House. Votes: 41 YES `passage`
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- **2022-10-03** Signed by Governor `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1d170fa0-53c6-4541-8219-cf3f02c3dfe3`. Confidence: reported (aggregated from official Delaware legislature records).
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