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  • Summary date: Apr 25 2023 - View Summary

    House committee substitute to the 1st edition makes the following changes.

    Part II-Tax Credit

    Amends new GS 105-153.11, which establishes an income tax credit for live organ donations, to define lost wages as all monetary payments from employment or services taxable as income under the Internal Revenue Code and not reimbursed through another source. Excludes capital gains, IRA distributions, pensions, annuities, unemployment compensation, State workers' compensation benefits, medical retirement benefits, or Social Security benefits. 

    Amends GS 105-160.3 to bar estates and trusts from claiming tax credits under GS 105-153.9 (tax credits for income taxes paid to other states by individuals) or new GS 105-153.11.

  • Summary date: Feb 21 2023 - View Summary

    Part I-Insurance Protections

    Enacts GS 58-3-25(d) to prohibit an insurer from refusing to insure or to continue to insure, limiting coverage to, charging an individual a different amount for the same insurance coverage, or otherwise discriminating against an individual based solely, and without any additional actuarial risks, on the status of an individual as a living organ donor in the insurer’s issuance, cancellation, price, or conditions of a policy or the amount of coverage provided. Specifies that the protection applies to health benefit plans and life, accident and health, disability, disability income, and long-term care insurance policies. Defines living organ donor as a living individual who donates one or more of that individual's human organs, including bone marrow, to be transplanted into the body of another individual. Effective 30 days after it becomes law and applies to insurance contracts issued, renewed, or amended on or after that date.

    Part II-Tax Credit

    Enacts GS 105-153.11 to establish an income tax credit for live organ donations as the lesser of the live organ donation expenses or $5,000. Defines live organ donation, human organ, and live organ donation expenses. Defines live organ donation expenses as the total amount of expenses, including travel, lodging, meals, and lost wages, incurred that are not reimbursed and are directly related to a live organ donation by the taxpayer or by another individual the taxpayer is allowed to claim as a dependent. Sets forth limitations and allows for any unused portion of the credit to carry forward for the succeeding five years.

    Amends GS 105-153.5(a)(2) (setting forth rules governing itemized tax deductions for individual income taxes) to specify that the live organ donation tax deduction is not allowed to also be deducted as a medical or dental expense. 

    Effective for taxable years beginning on or after January 1, 2023.

    Part III-Paid Leave for State Employees

    As title indicates, enacts GS 126-8.6 of the State Human Resources Act that provides for paid leave for State employees and State-sponsored personnel for organ donation as follows. Directs that permanent, full-time State employees continuously employed by the State for at least 12 months immediately preceding the first request for paid organ or bone marrow donation leave may take up to 30 days of paid leave to serve as a living organ donor and up to seven days paid leave to serve as a bone marrow donor, in addition to any other available leave.  Allows part-time employees employed by the state for at least 12 months immediately preceding the first request for paid organ or bone marrow donation leave to a prorated amount of up to 30 days of paid leave for the purpose of serving as a living organ donor and seven days paid leave for serving as a bone marrow donor, in addition to any other available leave.

    Stipulates that the leave is available without exhaustion of the employee’s sick or vacation leave; is in addition to shared leave or other leave authorized by law; may not be used for retirement purposes; and has no cash value upon termination from employment.  Also applies to State-sponsored personnel. Requires the State Human Resources Commission or the appropriate governing board with authority over State-sponsored personnel to adopt rules and policies governing both types of leave. Requires annual reporting to the Office of State Human Resources on the paid organ donation leave program. 

    Amends GS 126-5 by enacting new subsection (c19) specifying that the leave provisions set forth above apply to all State employees, public school employees, and community college employees.