Usually, when employees donate their unused vacation, sick, and personal days to a company plan that benefits other employees, those making the donations are taxed on their donated compensation. But the IRS allows employees to escape tax on their compensation donated leave-based donation programs to benefit victims of Hurricane Michael. Employers must make cash donations before January 1, 2020, to organizations benefiting victims. As it has done in the past, the IRS may extend this break for other disasters (perhaps the recent California wildfires?).