Delaware Code
Chapter 20E. Organ and Bone Marrow Transplantation Tax Credit [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]
§ 20E-101. Declaration of purpose [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2].

The purpose of this chapter is to provide incentives for resident individuals of Delaware to donate organs and bone marrow for transplantation and for Delaware employers to grant paid time off to such individuals who donate organs and bone marrow for transplantation.