SEARCH SITE

VIRGINIA LAW PORTAL

SEARCHABLE DATABASES

ACROSS SESSIONS

Developed and maintained by the Division of Legislative Automated Systems.

2019 SESSION

  • | print version

HB 1672 Income tax, state; tax credit for paid leave for organ donors.

Introduced by: Michael P. Mullin | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Income tax credit for paid leave for organ donors. Establishes a tax credit, for taxable years 2019 through 2023, of 35 percent of an employer's expenses in providing paid leave to an employee for the purpose of making an organ donation. The credit is available for expenses related to a leave period of up to 10 days and includes only those expenses incurred paying an employee during his leave period or for the cost of temporary replacement help. Expenses are not eligible for the credit if the employee earns $80,000 or more per year. The credit is nonrefundable but may be carried forward for up to five years.


FULL TEXT

HISTORY