Legislators in Delaware enact tax credit for living organ donors, employers
The American Kidney Fund announced its support for the signing of S.B. 301, a law that utilizes tax credit incentives for living organ and bone marrow donors and their employers, in Delaware.
According to a press release, donors who pay taxes in Delaware are eligible to claim a credit of up to $10,000 for reimbursement toward their donation. Further, credits are also available for Delaware employers who give employees who donate paid time off for the transplantation. Employees can receive a tax credit of 25% of the employee’s gross wages during the time missed from work.


“This new law significantly helps in efforts to encourage Delawareans to become living donors, removing potential hurdles that might otherwise keep them from saving someone’s life,” LaVarne A. Burton, AKF president and CEO, said in the release. “Deciding to donate an organ is one of the most altruistic choices a person can give, and they should not be financially deterred from making it.”
As Healio previously reported, the AKF graded Delaware on state protection laws in the annual Living Donor Protection Report Card. In May, Gov. John Carney signed S.B. 218 to prohibit insurers from discriminating against living organ donors. This passage of legislature brings Delaware’s AKF grade up from a C to a B.
Currently, the average state report card grade given by the AKF in the United States is a C.