Private employers — Leave for bone marrow or organ donation — Withholding tax credit

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  6. Private employers — Leave for bone marrow or organ donation — Withholding tax credit

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  1. (a) As used in this section:

    1. (1) “Bone marrow donor” means a person from whose body bone marrow is taken to be transferred to the body of another person;

    2. (2) “Organ” means a human organ that is capable of being transferred from the body of a person to the body of another person, including eyes;

    3. (3) “Organ donor” means a person from whose body an organ is taken to be transferred to the body of another person; and

    4. (4)

      1. (A) “Private employer” means a sole proprietor, corporation, partnership, limited liability company, or other entity with one (1) or more employees.

      2. (B) “Private employer” does not include a municipality, county, state agency, institution of higher education, or other public employer.

  2. (b)

    1. (1) In addition to any medical, personal, or other paid leave provided by the employer, a private employer shall grant an employee an unpaid leave of absence to allow the employee to serve as an organ donor or a bone marrow donor if the employee requests a leave of absence in writing.

    2. (2) The length of the leave of absence shall be equal to the time requested by the employee or ninety (90) days, whichever is less.

    3. (3) A private employer may grant a paid or unpaid leave of absence for a length of time greater than ninety (90) days.

  3. (c)

    1. (1) If a private employer agrees to pay the employee's regular salary or wages during the leave of absence required under subsection (b) of this section, then the private employer is entitled to a credit against the private employer's Arkansas withholding tax liability.

    2. (2)

      1. (A) The amount of the credit provided in subdivision (c)(1) of this section shall be equal to twenty-five percent (25%) of the regular salary or wages paid to the employee while the employee was on a leave of absence required under subsection (b) of this section.

      2. (B) However, if the private employer grants the employee a leave of absence greater than ninety (90) days, the credit provided under this subsection shall be limited to the regular salary or wages paid during the first ninety (90) days of the leave of absence.

    3. (3) The credit shall be taken within one (1) year of the date upon which the leave required under subsection (b) of this section begins.

  4. (d) This section shall not apply if the employee is eligible for leave under the Family and Medical Leave Act of 1993, 29 U.S.C. § 2601 et seq.


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