Bill > S4188

Introduced Session

This bill provides tax benefits to people that donate an organ or bone marrow, and paid time off to donors who are State or local government employees. In addition, the bill provides a tax credit to employers of donors who miss time from work. The bill grants all State and local government employees, including public school employees, a leave of absence with pay for donating an organ or bone marrow to another person. The paid leave is up to 30 work days for an organ donation and up to five work days for a bone marrow donation. According to the United Network for Organ Sharing, organ donors typically spend between four to seven days in the hospital following their donation. On average, donors can return to normal activities one month following their donation and can return to work approximately six weeks following their donation. According to the National Marrow Donor Program, it typically takes one to seven days for a bone marrow donor to return to work, school, and most other activities following their donation. Pursuant to the bill, taxpayers may deduct up to $10,000 of unreimbursed expenses incurred for their own, or a dependent's, organ or bone marrow donation. In addition, employers of donors are granted a tax credit equal to 25 percent of the donor's salary during the time missed from work, for up to 30 work days. An employer is only eligible for the credit if the employer gives the employee paid time off specifically for the donation and only for those days that are paid time off. For example, if the employer gives 10 days of paid time off for the donation, then the employer would be eligible to claim a credit equal to 25 percent of the donor's salary for those 10 days. The bill is designated as "Lindsay's Law" in honor of Lindsay Clark, a kidney donor and resident of Pine Hill, New Jersey.

Committee Categories

Jim Beach (D)*,  Ronald Dancer (R)*,  Pam Lampitt (D)*,  Carol Murphy (D)*,  Daniel Benson (D),  Patrick Diegnan (D),  Linda Greenstein (D),  Fred Madden (D),  Gabriela Mosquera (D),  Declan O'Scanlon (R),  Valerie Vainieri Huttle (D), 

Approved P.L.2019, c.444. (on 01/21/2020)

Official Document