Amends GS 166A-19.10 to give the Governor the power to authorize leave for state employees affected by emergencies in accordance with new GS 166A-19.76A.

Enacts new GS 166A-19.76A to provide that whenever a state of emergency is declared under GS 166A-19.20 (Gubernatorial or legislative declaration of state of emergency), the issuing authority may authorize up to five days of leave for affected state employees. Requires the order or resolution declaring the state of emergency to include the leave authorization and refer to this statute. Specifies additional items that may be included in an emergency declaration authorizing leave. Specifies annual limits that the total amount of leave must not exceed. Leave authorized under the statute is not subject to GS Chapter 126 (NC Human Resources Act), but leave taken under the statute is subject to new GS 126-8.6.

Enacts new GS 126-8.6 to provide that if an issuing authority authorizes leave time for state employees under GS 166A-19.76A, the leave must not be allowed to accumulate toward the employee's leave balance or be counted against the employee's accumulated earned leave balance or creditable service toward retirement.

Amends GS 166A-19.76 to provide that the statute does not limit leave authorized under GS 166A-19.76A.