Maine became the first state to mandate annual paid time off for private employees when the Governor signed the legislation back in May. The state of Nevada became the second shortly thereafter, when Governor Steve Sisolak signed the Nevada version into law two weeks thereafter. The Maine bill, which applies to businesses with more than 10 employees becomes effective in January of 2021, while SB 312, the Nevada law applies to employers with 50 or more workers and it kicks in sooner – in January, 2020! The Maine Department of Labor is in the process of developing the final regulations and is seeking input to address some of the outstanding issues, such as the definition of the “reasonable notice” employees are required to give before taking their leave. Also, it has yet to be determined whether leave that has been accrued (at the rate of 1 hour for each 40 hours worked) must be taken in the year it is earned or whether it can be carried from one year to the next. The Nevada law is in place and at this point, does not appear to need any further clarification. It mandates 0.01923 hours of paid leave for each hour worked.