Private employers with one or more employees are required to provide up to 90 days' leave for employees during testing for, donation of, and recovery from organ donation. Leave may be paid or unpaid, according to the employer's policy. If the employer provides paid leave, the employer is entitled to a credit against the employer's state withholding tax liability equal to 25 percent of the regular salary or wages paid. This credit applies only to the first 90 days of paid leave. The employee must request leave in writing.
Note: The state law requiring private employers to grant leave for organ donation does not apply if the employee is eligible for leave under the federal FMLA.