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Rs 47:287.758 Tax Credit For Bone Marrow Donor Expense

§287.758. Tax credit for bone marrow donor expense

A. As used in this Section, the following definitions shall apply:

(1) "Bone marrow donor expense" means the sum of amounts paid or incurred during

the tax year by an employer for the following:

(a) Development of an employee bone marrow donation program.

(b) Employee education related to bone marrow donation, including but not limited

to the need for donors and an explanation of the procedures used to determine tissue type and

donate bone marrow.

(c) Payments to a health care provider for determining the tissue type of an employee

who agrees to register or registers as a bone marrow donor.

(d) Wages paid to an employee for time reasonably related to tissue typing and bone

marrow donation. However, any wages that are used to obtain any tax credit provided in this

Section shall not be deductible as an expense for income tax purposes.

(e) Transportation of an employee to the site of a donation or any other service which

is determined by the Louisiana Department of Health by rule as essential for a successful

bone marrow donation.

(2) "Employee" means an individual:

(a) Who is regularly employed by the taxpayer for more than twenty hours per week.

(b) Who is not a temporary or seasonal employee.

(c) Whose wages are subject to withholding under R.S. 47:111 through 120.3.

(3) "Wages" has the meaning given the term for purposes of R.S. 47:111 through


B. A credit against the taxes otherwise due under this Part for the tax year is allowed

to an employer. The amount of the credit is equal to eighteen percent of the bone marrow

donor expense paid or incurred during the tax year by an employer to provide a program for

employees who are potential or who actually become bone marrow donors.

C.(1) Except as provided in Paragraph (2) of this Subsection, the allowance of a

credit under this Section shall not affect the computation of taxable income for purposes of

this Part.

(2) If in determining the amount of the credit for any tax year an amount allowed as

a deduction under Section 170 of the Internal Revenue Code is included in bone marrow

donor expense, the amount allowed as a deduction shall be added to federal taxable income.

Acts 1992, No. 206, §2; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2016, 1st Ex.

Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017.

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Local Government
John Bel Edwards
John Bel Edwards
January 11, 2016 -
900 North 3rd Street, Baton Rouge, LA, 70802