Thousands of Federal employees take time off every year because they cannot carry over annual leave to the next calendar year. This rule diminishes productivity, but Federal employees who have significant amounts of annual leave have limited incentive to donate their leave to qualified leave-share recipients. Leave donated to qualified leave-share recipients should be categorized as a tax deductible donation under the IRS Code. Donors should receive a tax receipt for the number of hours donated multiplied by their hourly rate of pay. Donors will be incentivized to donate more leave because they will be receiving a tax credit. Donees will likely have more leave to help them cope with illness or serious medical conditions, or to use as maternity leave.
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