PRINTER'S NO. 60
No. 81 Session of 1999
INTRODUCED BY GODSHALL, CORNELL, FARGO, E. Z. TAYLOR, BELFANTI,
CLYMER, RAMOS, SANTONI, SOLOBAY, STABACK, SURRA, VANCE, WILT,
BENNINGHOFF AND ROBINSON, JANUARY 20, 1999
REFERRED TO COMMITTEE ON FINANCE, JANUARY 20, 1999
AN ACT
1 Relating to bone marrow; providing for a special leave of
2 absence for bone marrow donors; and providing for a tax
3 credit and for additional duties of the Department of Health
4 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 is the only kind of organ donation
14 that does not involve considerable risk to the donor.
15 (5) There continues to be a great need for bone marrow
16 among Afro-Americans, Asians, Native Americans and Hispanic
17 communities.
18 The General Assembly of the Commonwealth of Pennsylvania
1 hereby enacts as follows:
2 Section 1. Short title.
3 This act shall be known and may be cited as the Bone Marrow
4 Donor Act.
5 Section 2. Definitions.
6 The following words and phrases when used in this act shall
7 have the meanings given to them in this section unless the
8 context clearly indicates otherwise:
9 "Business firm." Any business entity authorized to do
10 business in this Commonwealth and subject to taxes imposed by
11 Article IV, VI, VII, VIII, IX, X, XIII or XV of the act of March
12 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
13 "Department." The Department of Health of the Commonwealth.
14 Section 3. Bone marrow donor education.
15 (a) Content of program.--The department shall provide
16 information and education to the residents of this Commonwealth
17 about bone marrow donation which shall include:
18 (1) The need for donors and benefits to the recipient.
19 (2) The medical procedures donors must undergo.
20 (3) The process by which a potential donor becomes
21 registered.
22 (4) Special efforts shall be made to educate and recruit
23 minority populations to volunteer as potential bone marrow
24 donors.
25 (b) Means of communication.--Means of communication shall
26 include, but not be limited to, the placement of educational
27 material in State photo licensing centers, health care
28 facilities, blood banks and State agencies.
29 Section 4. Employee leave for bone marrow donation.
30 A business firm may grant to any of its employees a special
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1 paid leave of absence for the purpose of donating bone marrow,
2 subject to the following:
3 (1) The employer may require verification by a physician
4 concerning the length and purpose of the leave requested.
5 (2) If there is a medical determination that the
6 employee does not qualify as a bone marrow donor, the paid
7 leave of absence granted to the employee prior to that
8 determination is not affected.
9 (3) An employee's rights with respect to any other
10 employment benefit shall not be affected by leave granted for
11 purposes of bone marrow donation.
12 Section 5. Bone marrow donor tax credit.
13 (a) General rule.--Every business firm engaged in a for-
14 profit business enterprise within this Commonwealth and which
15 provides one or more paid leaves of absence to employees for the
16 specific purpose of bone marrow donation for a period of up to
17 40 work hours shall qualify for the bone marrow donor tax
18 credit. A business firm which qualifies for the credit may apply
19 that credit against any tax due under Article IV, VI, VII, VIII,
20 IX, X, XIII or XV of the act of March 4, 1971 (P.L.6, No.2),
21 known as the Tax Reform Code of 1971.
22 (b) Calculation of credit.--The tax credit amount shall be
23 equal to the amount of employee salary paid during the leave of
24 absence period described in section 4, the cost of temporary
25 replacement help, if any, during the period and any
26 miscellaneous expenses incurred in connection with the period.
27 Section 6. Duties of Department of Revenue.
28 (a) Duties enumerated.--The Department of Revenue shall:
29 (1) In the manner provided by law, promulgate the
30 regulations necessary to implement section 5.
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1 (2) Publish as a notice in the Pennsylvania Bulletin
2 forms upon which taxpayers may apply for the tax credit
3 authorized by this act.
4 (3) Within five months after the close of any calendar
5 year during which tax credits granted pursuant to this act
6 were used, furnish to the members of the General Assembly an
7 annual report providing as to each business firm which used
8 tax credits during the preceding calendar year pursuant to
9 this act, the employer's name, address, standard industrial
10 classification code and the amount of tax credits granted.
11 (b) Certain provisions not to apply.--The provisions of
12 section 408(b) of the act of March 4, 1971 (P.L.6, No.2), known
13 as the Tax Reform Code of 1971, relating to confidentiality of
14 information, and any other provisions of law preventing the
15 disclosure of information required under subsection (a)(3),
16 shall not apply when the information is divulged for the
17 purposes of subsection (a)(3).
18 Section 7. Applicability.
19 This act shall apply to tax years commencing after January 1,
20 1999.
21 Section 8. Effective date.
22 This act shall take effect immediately.
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