(b) Except where it would cause an employer to incur an undue
hardship, no person shall be required to remain at his or her place of
employment during any day or days or portion thereof that, as a
requirement of his or her religion, he or she observes as his or her
sabbath or other holy day, including a reasonable time prior and
subsequent thereto for travel between his or her place of employment and
his or her home, provided however, that any such absence from work
shall, wherever practicable in the reasonable judgment of the employer,
be made up by an equivalent amount of time and work at some other
mutually convenient time, or shall be charged against any leave with pay
ordinarily granted, other than sick leave, provided further, however,
that any such absence not so made up or charged, may be treated by the
employer of such person as leave taken without pay.
(c) It shall be an unlawful discriminatory practice for an employer to
refuse to permit an employee to utilize leave, as provided in paragraph
(b) of this subdivision, solely because the leave will be used for
absence from work to accommodate the employee's sincerely held religious
observance or practice.
(d) As used in this subdivision: (1) "undue hardship" shall mean an
accommodation requiring significant expense or difficulty (including a
significant interference with the safe or efficient operation of the
workplace or a violation of a bona fide seniority system). Factors to be
considered in determining whether the accommodation constitutes an undue
economic hardship shall include, but not be limited to: