Delaware Code Title 30. State Taxes §  20E-102. Definitions

(1) “Donor” means a resident of Delaware donating 1 or more human organs, or a part thereof, or bone marrow, to another human for human organ transplantation.

(2) “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.

(3) “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.

(4) “Traditional paid time off” means amounts paid to a donor as employee sick time, vacation time, workers’ compensation benefits, disability benefits, or pursuant to Chapter 37 of Title 19.