Enacts new GS 166A-19.76A providing that when 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 time for affected state employees. Requires the executive order or resolution declaring the state of emergency to include language authorizing the leave in order for the leave to be authorized. Provides for other terms that may be provided for in the declaration.

Prohibits the total amount of leave authorized under this section from exceeding the following annual limits for any state employee: (1) two days of uncompensated leave, (2) three days of compensated leave, and (3) five days of total leave.

Provides that leave authorized by this section is not subject to the provisions of GS Chapter 126 (State Personnel System); however, provides that leave taken under this section is subject to GS 126-8.6 as enacted in this act. Enacts new GS 126-8.6 to provide that when an issuing authority authorizes emergency leave time under proposed GS 166A-19.76A, the emergency leave (1) does not accrue towards the employee's leave balance, and (2) it does not count against the employee's accumulated earned leave balance or creditable service towards retirement.

Makes conforming changes to GS 166A-19.10(b) and GS 166A-19.76.