Any person who is entitled to vote at any election in Nebraska who does not have two consecutive nonwork hours to vote on an election day while the polls are open is entitled to take time off work to vote. Employees taking time off to vote are not liable for any penalty for taking the time off.

In Iowa, any person entitled to vote at a state election who does not have three consecutive nonworking hours to vote while the polls are open is entitled to take time off from work. The employee may not be penalized for taking time off to vote.

At every election held in Maryland, every employer must allow employees who are registered voters time off to vote if the employee does not otherwise have two hours of continuous off-duty time during the time the polls are open to vote. The law does not apply to employees voting by absentee ballot.

Any person entitled to vote at any election in Missouri is entitled to take time off to vote on election day between the time the polls open and when they close. Employers are not permitted to discharge or threaten to discharge employees for taking time off to vote and the employee may not be subject to any penalty or discipline for taking time off to vote.

In Alaska, if a qualified voter does not have sufficient time outside of working hours within which to vote at a state election, that individual may take time off to vote.

In Texas, employers must give employees the privilege of attending the polls without penalty.

Capitalized costs are business expenses that are written off or deducted over a period of time, through depreciation or amortization.

Minnesota employees are entitled to take time off to vote during the morning of a regularly scheduled state primary or general election, of an election to fill a vacancy in the U.S. Congress or in the office of state senator or state representative or of a presidential primary, unless the election is conducted by mail, without penalty.

If a voter in California does not have sufficient time to vote at a statewide election outside of working hours, the voter may take time off to vote.

Any voter in Hawaii is entitled to time between the opening and closing of the polls to vote.