PRINTER'S NO. 408
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
441
Session of
2023
INTRODUCED BY FLOOD, JAMES, R. MACKENZIE, CIRESI, GILLEN AND
ZIMMERMAN, MARCH 15, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 15, 2023
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," establishing the employer blood donation tax
credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XVIII-I
EMPLOYER BLOOD DONATION TAX CREDIT
Section 1801-I. Scope of article.
This article relates to the employer blood donation tax
credit.
Section 1802-I. Definitions.
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The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Blood donation." The voluntary and uncompensated donation
of whole blood or specific components of blood, by an employee,
drawn for use by a nonprofit blood bank organization as part of
a blood drive.
"Blood drive." A function held at a specific date and time
that is organized by a nonprofit blood bank organization in
coordination with an employer or group of employers and is
closed to nonemployees.
"Department." The Department of Revenue of the Commonwealth.
"Employee." An individual employed by an employer.
"Employer." A sole proprietor, general partnership, limited
partnership, limited liability company, corporation or other
legally recognized business entity.
"Tax credit." An employer blood donation tax credit
authorized under section 1803-I.
"Verified donation." A blood donation made by an employee
during a blood drive that can be documented by an employer.
Section 1803-I. Employer blood donation tax credit.
(a) Establishment.--For tax years 2023 through 2028, an
employer that provides one or more paid leaves of absence to an
employee for the specific purpose of a verified donation of
blood as part of a blood drive provided by a Commonwealth
nonprofit blood donation organization shall qualify for the
employer blood donation tax credit. An employer that qualifies
for the tax credit may apply the tax credit against tax due
under Article III, IV, VII, VIII, IX or XV.
(b) Amount of tax credit.--The tax credit authorized by
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subsection (a) shall be equal to $20 for each verified donation.
(c) Limitations.--
(1) The tax credit shall not be used to reduce the tax
liability of the taxpayer to less than $0.
(2) The total aggregate amount of all tax credits
approved may not exceed $500,000 in a fiscal year.
Section 1804-I. Regulations.
The department may determine, by regulation, documentation
required to implement this article and other regulations the
department deems necessary to implement this article.
Section 2. The addition of Article XVIII-I of the act shall
apply to taxable years commencing after December 31, 2022.
Section 3. This act shall take effect immediately.
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