(a) As used in this Code section, the term:

(1) "Employee" means an individual who works for salary, wages, or other remuneration for an employer for at least 30 hours per week.

(2) "Employee stock ownership plan" shall have the same meaning as provided in Section 4975(e)(7) of the Internal Revenue Code, 26 U.S.C. Section 4975(e)(7).

(3) "Employer" means any individual or entity that employs 25 or more employees and shall include the State of Georgia and its political subdivisions and instrumentalities.

(4) "Immediate family member" means an employee's child, spouse, grandchild, grandparent, or parent or any dependents as shown in the employee's most recent tax return.

(5) "Sick leave" means time away from work by an employee, due to his or her own incapacity, illness, or injury, for which the employee receives his or her regular salary, wages, or other remuneration. The term "sick leave" shall not include paid short-term or long-term disability.

(b) An employer that provides sick leave shall allow an employee to use such sick leave for the care of an immediate family member; provided, however, that nothing in this Code section shall be construed to require an employer to offer sick leave or to require an employer to allow an employee to use more than five days of earned sick leave per calendar year for the care of an immediate family member.

(c) An employee shall not be entitled to use sick leave under this Code section until that leave has been earned. Any employee who uses such sick leave shall comply with the terms of the employer's employee sick leave policy.

(d) Nothing in this Code section shall be construed to create a new cause of action against an employer.

(e) This Code section shall not apply to any employer that offers to their employees an employee stock ownership plan.

(f) This Code section shall be repealed in its entirety on July 1, 2020, unless extended by an Act of the General Assembly.