PRIOR PRINTER'S NO. 60 PRINTER'S NO. 1716
No. 81 Session of 1999
INTRODUCED BY GODSHALL, CORNELL, FARGO, E. Z. TAYLOR, BELFANTI,
CLYMER, RAMOS, SANTONI, SOLOBAY, STABACK, SURRA, VANCE, WILT,
BENNINGHOFF, ROBINSON, L. I. COHEN, M. COHEN, BUNT, PETRARCA,
CIVERA and HARHAI, JANUARY 20, 1999
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, MAY 5, 1999
AN ACT
1 Relating to bone marrow ORGAN AND BONE MARROW DONATION; <--
2 providing for a special leave of absence for ORGAN AND bone <--
3 marrow donors; and providing for a tax credit and for
4 additional duties of the Department of Health and the
5 Department of Revenue.
6 The General Assembly finds as follows:
7 (1) Each year an estimated 16,000 Americans contract
8 leukemia, aplastic anemia or other fatal blood diseases.
9 (2) If a matched bone marrow donor can be found, many of
10 these victims can be cured.
11 (3) There is now a national Marrow Donor Program, and
12 the United States is working with 30 other countries to
13 establish a worldwide registry.
14 (4) Marrow donation is the only kind of organ donation <--
15 that does not involve considerable risk to the donor.
16 (5) There continues to be a great need for bone marrow <--
17 among Afro-Americans, Asians, Native Americans and Hispanic
18 communities.
1 (5) THERE ARE APPROXIMATELY 65,000 PATIENTS IN THE <--
2 UNITED STATES AND APPROXIMATELY 3,500 PATIENTS IN THIS
3 COMMONWEALTH AWAITING LIFE-SAVING ORGAN TRANSPLANTS.
4 (6) MANY PATIENTS AWAITING ORGAN TRANSPLANTS COULD
5 BENEFIT FROM LIVING ORGAN DONATION, INCLUDING APPROXIMATELY
6 43,000 KIDNEY PATIENTS, 7,000 LIVER PATIENTS AND 3,500 LUNG
7 PATIENTS.
8 (7) OF THE MORE THAN 1,500 ORGAN TRANSPLANTS PERFORMED
9 IN THIS COMMONWEALTH IN 1998, APPROXIMATELY 250 WERE FROM
10 LIVING DONORS.
11 (8) THERE CONTINUES TO BE A GREAT NEED FOR BONE MARROW
12 AND ORGAN DONORS AMONG THE AFRICAN-AMERICAN, ASIAN, NATIVE
13 AMERICAN AND HISPANIC COMMUNITIES.
14 (9) POTENTIAL LIVING BONE MARROW AND ORGAN DONORS SHOULD
15 BE ABLE TO PERFORM THEIR LIFE-SAVING SERVICE WITHOUT RISK OF
16 LOSS OF INCOME OR EMPLOYMENT.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. Short title.
20 This act shall be known and may be cited as the ORGAN AND <--
21 Bone Marrow Donor Act.
22 Section 2. Definitions.
23 The following words and phrases when used in this act shall
24 have the meanings given to them in this section unless the
25 context clearly indicates otherwise:
26 "Business firm." Any business entity authorized to do
27 business in this Commonwealth and subject to taxes imposed by
28 Article IV, VI, VII, VIII, IX, X, XIII or XV of the act of March <--
29 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
30 "Department." The Department of Health of the Commonwealth.
19990H0081B1716 - 2 -
1 Section 3. Bone marrow donor education.
2 (a) Content of program.--The department shall provide
3 information and education to the residents of this Commonwealth
4 about bone marrow donation which shall include:
5 (1) The need for donors and benefits to the recipient.
6 (2) The medical procedures donors must undergo.
7 (3) The process by which a potential donor becomes
8 registered.
9 (4) Special efforts shall be made to educate and recruit
10 minority populations to volunteer as potential bone marrow
11 donors.
12 (b) Means of communication.--Means of communication shall
13 include, but not be limited to, the placement of educational
14 material in State photo licensing centers, health care
15 facilities, blood banks and State agencies.
16 Section 4. Employee leave for ORGAN OR bone marrow donation. <--
17 A business firm may grant to any of its employees a special
18 paid leave of absence for the purpose of donating AN ORGAN OR <--
19 bone marrow, subject to the following:
20 (1) The employer may require verification by a physician
21 concerning the length and purpose of the leave requested.
22 (2) If there is a medical determination that the
23 employee does not qualify as a AN ORGAN OR bone marrow donor, <--
24 the paid leave of absence granted to the employee prior to
25 that determination is not affected.
26 (3) An employee's rights with respect to any other
27 employment benefit shall not be affected by leave granted for
28 purposes of ORGAN OR bone marrow donation. <--
29 Section 5. Bone ORGAN AND BONE marrow donor tax credit. <--
30 (a) General rule.--Every business firm engaged in a for-
19990H0081B1716 - 3 -
1 profit business enterprise within this Commonwealth and which
2 provides one or more paid leaves of absence to employees for the
3 specific purpose of ORGAN OR bone marrow donation for a period <--
4 of up to 40 work hours shall qualify for the ORGAN OR bone <--
5 marrow donor tax credit. A business firm which qualifies for the
6 credit may apply that credit against any tax due under Article
7 IV, VI, VII, VIII, IX, X, XIII or XV of the act of March 4, 1971 <--
8 (P.L.6, No.2), known as the Tax Reform Code of 1971.
9 (b) Calculation of credit.--The tax credit amount shall be
10 equal to the amount of employee salary paid during the leave of
11 absence period described in section 4, the cost of temporary
12 replacement help, if any, during the period and any
13 miscellaneous expenses incurred in connection with the period.
14 Section 6. Duties of Department of Revenue.
15 (a) Duties enumerated.--The Department of Revenue shall:
16 (1) In the manner provided by law, promulgate the
17 regulations necessary to implement section 5.
18 (2) Publish as a notice in the Pennsylvania Bulletin
19 forms upon which taxpayers may apply for the tax credit
20 authorized by this act.
21 (3) Within five months after the close of any calendar
22 year during which tax credits granted pursuant to this act
23 were used, furnish to the members of the General Assembly an
24 annual report providing as to each business firm which used
25 tax credits during the preceding calendar year pursuant to
26 this act, the employer's name, address, standard industrial
27 classification code and the amount of tax credits granted.
28 (b) Certain provisions not to apply.--The provisions of
29 section 408(b) of the act of March 4, 1971 (P.L.6, No.2), known
30 as the Tax Reform Code of 1971, relating to confidentiality of
19990H0081B1716 - 4 -
1 information, and any other provisions of law preventing the
2 disclosure of information required under subsection (a)(3),
3 shall not apply when the information is divulged for the
4 purposes of subsection (a)(3).
5 Section 7. Applicability.
6 This act shall apply to tax years commencing ON OR after <--
7 January 1, 1999.
8 Section 8. Effective date.
9 This act shall take effect immediately.
A6L35SFL/19990H0081B1716 - 5 -