(1) Chapter 168, Laws of 2014, provides that state and political subdivision employees are entitled to two unpaid holidays per calendar year for a reason of faith or conscience or an organized activity conducted under the auspices of a religious denomination, church, or religious organization. The employer must allow the employee to take unpaid leave for up to two such holidays unless the employee's absence would impose an undue hardship on the employer or the employee is necessary to maintain public safety. Chapter 168, Laws of 2014, directs the director of the office of financial management to establish the definition of "undue hardship" by rule.

(2) The purpose of this chapter is to establish the definition of "undue hardship" for purposes of chapter 168, Laws of 2014.

(3) This chapter applies to employees of the state and its political subdivisions, including:

(a) Employees of school districts;

(b) Nonclassified employees of institutions of higher education who hold appointments or are employed under contracts to perform services for periods of less than twelve consecutive months;

(c) Employees of public institutions of higher education; and

(d) Employees of community colleges, technical colleges, and workforce training programs.