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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