(A) For purposes of this section:
(1) "Employee benefit" means anything of value that an employee may receive from an employer in addition to wages. This term includes, but is not limited to, any health benefits, disability benefits, death benefits, group accidental death and dismemberment benefits, paid days off for holidays, paid sick leave, paid vacation leave, paid personal necessity leave, retirement benefits, and profit-sharing benefits.
(2) "Political subdivision" includes, but is not limited to, a municipality, county, school district, special purpose district, or public service district.
(B) A political subdivision of this State may not establish, mandate, or otherwise require an employee benefit.
(C) This section does not limit the authority of political subdivisions to establish employee benefits in employment relationships to which they are a party.