Browse Arkansas Code titles and sections
11-3-205. Private employers — Leave for bone marrow or organ donation — Withholding tax credit.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-3-205. Private employers — Leave for bone marrow or organ donation — Withholding tax credit.
(a) As used in this section:
(1) “Bone marrow donor” means a person from whose body bone marrow is taken to be transferred to the body of another person;
(2) “Organ” means a human organ that is capable of being transferred from the body of a person to the body of another person, including eyes;
(3) “Organ donor” means a person from whose body an organ is taken to be transferred to the body of another person; and
(4)(A) “Private employer” means a sole proprietor, corporation, partnership, limited liability company, or other entity with one (1) or more employees.
(B) “Private employer” does not include a municipality, county, state agency, institution of higher education, or other public employer.
(b)(1) In addition to any medical, personal, or other paid leave provided by the employer, a private employer shall grant an employee an unpaid leave of absence to allow the employee to serve as an organ donor or a bone marrow donor if the employee requests a leave of absence in writing.
(2) The length of the leave of absence shall be equal to the time requested by the employee or ninety (90) days, whichever is less.
(3) A private employer may grant a paid or unpaid leave of absence for a length of time greater than ninety (90) days.
(c)(1) If a private employer agrees to pay the employee's regular salary or wages during the leave of absence required under subsection (b) of this section, then the private employer is entitled to a credit against the private employer's Arkansas withholding tax liability.
(2)(A) The amount of the credit provided in subdivision (c)(1) of this section shall be equal to twenty-five percent (25%) of the regular salary or wages paid to t
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-3-205
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:11-3-205
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5719d8a604ee4aaa9fd878edc997f42cf408e4092c58a9cee8913903f09aa651
Source location: content.xml paragraph 696
Stored source content
11-3-205. Private employers — Leave for bone marrow or organ donation — Withholding tax credit.
(a) As used in this section:
(1) “Bone marrow donor” means a person from whose body bone marrow is taken to be transferred to the body of another person;
(2) “Organ” means a human organ that is capable of being transferred from the body of a person to the body of another person, including eyes;
(3) “Organ donor” means a person from whose body an organ is taken to be transferred to the body of another person; and
(4)(A) “Private employer” means a sole proprietor, corporation, partnership, limited liability company, or other entity with one (1) or more employees.
(B) “Private employer” does not include a municipality, county, state agency, institution of higher education, or other public employer.
(b)(1) In addition to any medical, personal, or other paid leave provided by the employer, a private employer shall grant an employee an unpaid leave of absence to allow the employee to serve as an organ donor or a bone marrow donor if the employee requests a leave of absence in writing.
(2) The length of the leave of absence shall be equal to the time requested by the employee or ninety (90) days, whichever is less.
(3) A private employer may grant a paid or unpaid leave of absence for a length of time greater than ninety (90) days.
(c)(1) If a private employer agrees to pay the employee's regular salary or wages during the leave of absence required under subsection (b) of this section, then the private employer is entitled to a credit against the private employer's Arkansas withholding tax liability.
(2)(A) The amount of the credit provided in subdivision (c)(1) of this section shall be equal to twenty-five percent (25%) of the regular salary or wages paid to the employee while the employee was on a leave of absence required under subsection (b) of this section.
(B) However, if the private employer grants the employee a leave of absence greater than ninety (90) days, the credit provided under this subsection shall be limited to the regular salary or wages paid during the first ninety (90) days of the leave of absence.
(3) The credit shall be taken within one (1) year of the date upon which the leave required under subsection (b) of this section begins.
(d) This section shall not apply if the employee is eligible for leave under the Family and Medical Leave Act of 1993, 29 U.S.C. § 2601 et seq.
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Federal law — U.S. Code and appendices · legal_authorities
The Secretary of Labor shall prescribe such regulations as are necessary to carry out subchapter I and this subchapter not later than 120 days after February 5, 1993.
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 2601
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Federal law — U.S. Code and appendices · legal_authorities
Page 774
TITLE 29—LABOR
§ 2508
1 See References in Text note below.
(1) the barriers to participation of women in
apprenticeable occupations and nontraditional
occupations;
(2) strategies for overcoming such barriers;
(3)
the
retention
rates
for
women
in
apprenticeable occupations and nontraditional
occupations;
(4)
strategies
for
retaining
women
in
apprenticeable occupations and nontraditional
occupations;
(5) the effectiveness of the technical assist-
ance provided by the community-based organi-
zations; and
(6) other relevant issues affecting the par-
ticipation of women in apprenticeable occupa-
tions and nontraditional occupations.
(b) Report
Not later than 2 years after October 27, 1992,
the Secretary shall submit to the Congress a re-
port containing a summary of the results of the
study described in subsection (a) and such rec-
ommendations as the Secretary determines to
be appropriate.
(Pub. L. 102–530, § 8, Oct. 27, 1992, 106 Stat. 3467.)
§ 2508. Definitions
For purposes of this chapter:
(1) The term ‘‘community-based organiza-
tion’’ means a community-based organization
as defined in section 4(5) of the Job Training
Partnership Act (29 U.S.C. 1501(5)),1 that has
demonstrated experience administering pro-
grams that train women for apprenticeable oc-
cupations or other nontraditional occupations.
(2) The term ‘‘nontraditional occupation’’
means jobs in which women make up 25 per-
cent or less of the total number of workers in
that occupation.
(3) The term ‘‘Secretary’’ means the Sec-
retary of Labor.
(Pub. L. 102–530, § 9, Oct. 27, 1992, 106 Stat. 3468.)
Editorial Notes
REFERENCES IN TEXT
Section 4(5) of the Job Training Partnership Act (29
U.S.C. 1501(5)), referred to in par. (1), was classified to
section 1503(5) o
Source: Supplied 2024 U.S. Code historical extraction · 29 U.S.C. § 2601
Stored review status: historical_2024_not_currentness_verified. The source passage cites 29 U.S.C. § 2601. This identifies an authority to review, not proof of applicability.