The Protected Time Off Act would require most employers in the United States to provide employees with paid annual leave. Specifically, employers would need to give workers at least one hour of paid leave for every 25 hours worked, with a maximum requirement of 80 hours per year. Employees could begin using accrued leave after 60 days of employment and could use it for any reason without having to disclose why. The law would apply to private employers, federal agencies, state governments, and other covered entities that employ workers. Employers would be prohibited from penalizing workers for taking leave or using it as a factor in hiring, promotion, or discipline decisions. The bill would become effective 180 days after enactment, with special provisions for collective bargaining agreements that would have up to 18 months to comply. Violations would be enforceable through complaints to the Department of Labor or private lawsuits, with employees potentially recovering lost wages, damages, attorney fees, and other relief.