Organ and Bone Marrow Donor Credit
An employer who provides an employee with paid leave to donate an organ (up to
30 days leave) or to donate bone marrow (up to 7 days leave) is eligible to claim a
credit against the franchise tax. The credit is equal to 25% of the salary paid to the
employee during the leave period. If you take the credit, you may not also deduct
the salary paid to the donor employee for that period. This credit is not available if
the employee is eligible for leave under the Family and Medical Leave Act of 1993.
Organ and Bone Marrow Donor Credit
— Computation —
Column 1
Column 2
Column 3
Column 4
Credit Category
Total Paid Leave
Leave Credit Calculation
Total Credit
Organ Donor(s)
Total Paid Leave
Col 2 ______________
Wages
amt.
$_______________
x 25% ____________
$__________________
$________________
Bone Marrow
Total Paid Leave
Col 2 ______________
Donor(s)
Wages
amt.
$_______________
x 25% ____________
$__________________
$________________
Total of Col. 4.
Enter here and
$0
on Schedule UB.*
$________________
*
Line 3 of Schedule UB for D-20 filers
Line 14 of Schedule UB for D-30 filers
Employer-Assisted Home Purchase Tax Credit
— Computation —
1. Number of Eligible Employees
2. Amount of Homeownership Assistance provided
during this period to Eligible Employees ...........................x 50%
$
3. Tax Credit ..............................................................................
$
(Cannot exceed Line 2 amount and limited to $2,500 per Eligible
Employee)
Enter amount from Line 3 on
Line 7 of Schedule UB for D-20 filers, or
Line 18 of Schedule UB for D-30 filers.
Employer-Assisted Home Purchase Tax Credit
An employer who provides homeownership assistance to eligible employees
through a certified home purchase program may be eligible to claim a credit
against the franchise tax if certain conditions are met. See instructions and
DC Code Section 47-1807.07 for further details.