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Amend KRS 161.155 to allow school district employees to use sick leave for observance of religious holidays not otherwise included on the school's calendar if the employee submits a personal statement verifying the observance and gives advance notice to the district; permit local school districts to compensate teachers and employees prior to retirement for accrued accumulated sick leave above 15 days at up to 30% of the teacher's or employee's daily wage; provide that compensation for sick leave compensated prior to retirement shall not impact retirement benefits or contributions to the Teachers' Retirement System or County Employees Retirement System and shall be considered as payment for services rendered; require the Kentucky Department of Education to annually report to the Legislative Research Commission on school districts who have established a program to compensate unused sick leave prior to retirement; amend KRS 78.616 and 161.220 to conform and to make technical amendments.