Illinois General Assembly - Full Text of SB0068
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Full Text of SB0068  101st General Assembly


Sen. Julie A. Morrison

Filed: 3/19/2019





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2    AMENDMENT NO. ______. Amend Senate Bill 68 on page 7, by
3replacing lines 8 through 26 with the following:
4    "(i) If a private employer grants all of its employees the
5option of taking a paid leave of absence of at least 30 days
6for the purpose of serving as an organ donor or bone marrow
7donor, then the private employer may take a credit against the
8payments due under this Section in an amount equal to the
9amount withheld under this Section with respect to wages paid
10while the employee is on organ donation leave, not to exceed
11$20,833.33 for each employee who takes organ donation leave. To
12be eligible for the credit, such a leave of absence must be
13taken without loss of pay, vacation time, compensatory time,
14personal days, or sick time for at least the first 30 days of
15the leave of absence. The private employer shall adopt rules
16governing organ donation leave, including rules that (i)
17establish conditions and procedures for requesting and
18approving leave and (ii) require medical documentation of the



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1proposed organ or bone marrow donation before leave is approved
2by the private employer. A private employer must provide, in
3the manner required by the Department, documentation from the
4employee's medical provider, which the private employer
5receives from the employee, that verifies the employee's organ
6donation. The private employer must also provide, in the manner
7required by the Department, documentation that shows that a
8qualifying organ donor leave policy was in place and offered to
9all qualifying employees at the time the leave was taken. For
10the private employer to receive the tax credit, the employee
11taking organ donor leave must allow for the applicable medical
12records to be disclosed to the Department. If the private
13employer cannot provide the required documentation to the
14Department, then the private employer is ineligible for the
15credit under this Section. A private employer must also
16provide, in the form required by the Department, any additional
17documentation or information required by the Department to
18administer the credit under this Section. The credit under this
19subsection (i) shall be taken within one year after the date
20upon which the organ donation leave begins. If the leave taken
21spans into a second tax year, the employer qualifies for the
22allowable credit in the later of the 2 years. If the amount of
23credit exceeds the tax liability for the year, the excess may
24be carried and applied to the tax liability for the 3 taxable
25years following the excess credit year. The tax credit shall be
26applied to the earliest year for which there is a tax



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1liability. If there are credits for more than one year that are
2available to offset liability, the earlier credit shall be
3applied first."; and
4on page 8, immediately below line 8, by inserting the
6        ""Department" means the Department of Revenue.".