Section 20E-102 - [See Note] DefinitionsFor purposes of this chapter:
(1) "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.(2) "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.(3) "Donor" means a resident of Delaware donating one or more human organs, or a part thereof, or bone marrow, to another human for human organ transplantation.(4) "Traditional paid time off" means amounts paid to a donor as employee sick time, vacation time, worker's compensation benefits, disability benefits, or pursuant to Chapter 37 of Title 19.Added by Laws 2021, ch. 440,s 1, eff. .The enacting legislation provides that with respect to the provisions set forth in §§ 20E-101, 20E-102, and 20E-103 of Section 1 of this Act, for publication in the Register of Regulations, the Secretary of Finance shall notify the Registrar of Regulations when the Division of Revenue has implemented the personal income tax release of the Integrated Revenue Administration System. Unless the Secretary of Finance provides notice of an earlier effective date in such notice for publication by the Registrar of Regulations, the provisions set forth in §§ 20E-101, 20E-102, and 20E-103 of Section 1 of this Act take effect on January 1 following the calendar year of publication of such notice.