NC S274

Establishes up to three days of paid bereavement leave for state employees upon the death of an immediate family member, with rules to be adopted by the State Personnel Commission.

Establishes up to three days of paid bereavement leave for public school employees upon the death of an immediate family member, with rules to be adopted by the State Board of Education.

Defines "immediate family member" as spouse, child, parent, sibling, grandparent, grandchild, and step, half, or in-law relationships, plus any person living in the employee's home for whom the employee may claim a tax deduction.

Reduces bereavement leave by one day for each paid holiday or nonworkday occurring during the three-day bereavement leave period.

Prohibits accumulation of unused bereavement leave and prevents use of bereavement leave as creditable service toward retirement; becomes effective July 1, 2013.