Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 20E-102
Definitions
For purposes of this chapter:
# (1)
“Donor” means a resident of Delaware donating 1 or more human organs, or a part thereof, or bone marrow, to another human for human organ transplantation.
# (2)
“Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources.
# (3)
“Qualified employer” means an employer located in Delaware which employs a donor and who granted that employee paid time off for the purpose of the transplantation, in addition to traditional paid time off granted to the person.
# (4)
“Traditional paid time off” means amounts paid to a donor as employee sick time, vacation time, workers’ compensation benefits, disability benefits, or pursuant to Chapter 37 of Title 19.
Amendment history
83 Del. Laws, c. 440, § 1
Source: view the official text
In this title (40 sections)
- 30-20A-103 · Limitations
- 30-20A-104 · Rules and regulations
- 30-20B-100 · Declaration of purpose
- 30-20B-101 · Definitions
- 30-20B-102 · . Credit for wages paid to qualified employee
- 30-20B-103 · . Limitations
- 30-20B-104 · Rules and regulations
- 30-20C-100 · Declaration of policy
- 30-20C-101 · Tax credit for automatic external defibrillator placed in…
- 30-20D-101 · Definitions
- 30-20D-102 · Certification of qualified small businesses
- 30-20D-103 · Certification of qualified investors
- 30-20D-104 · Certification of qualified funds
- 30-20D-105 · Tax credit allowed
- 30-20D-106 · Issuance of tentative and final tax credit certificates
- 30-20D-107 · Required reports
- 30-20D-108 · Revocation of tax credits
- 30-20D-109 · Data privacy
- 30-20D-110 · Angel Investor Job Creation and Innovation Act…
- 30-20E-101 · Declaration of purpose
- 30-20E-102 · Definitions
- 30-20E-103 · Tax credit for expenses associated with human organ or…
- 30-20E-104 · Tax credit for wages paid by qualified employer [Effective…
- 30-101 · Definitions
- 30-102 · Limitation upon tax levy; personal property
- 30-103 · Bonds of City of Wilmington exempt
- 30-104 · Reciprocal collection of taxes; recognition of laws of other…
- 30-105 · Sunset repeal of tax preferences [Repealed]
- 30-301 · General powers of Department
- 30-302 · Preparation of blanks and forms
- 30-303 · Payment of receipts
- 30-304 · Expenses of Department personnel
- 30-305 · Notice by Division of Accounting of payments to business…
- 30-306 · Taxpayer identification number
- 30-321 · Composition; appointment; term; qualifications
- 30-322 · Salary
- 30-323 · Secretary; quorum
- 30-324 · Alternate attorney member
- 30-325 · Annual report; rules
- 30-326 · Facilities and services