(a) For the purposes of this section, the following terms have the following meanings:
(1) "Surviving spouse" means an employee of a county board whose spouse was also employed by the same county board at the time of his or her death; and
(2) "Deceased spouse" means a person who, at the time of his or her death, was employed by the same Board of Education as his or her spouse.
(b) Beginning January 1, 1999, a county board of education may credit a surviving spouse with any or all personal leave days to which the deceased spouse was entitled at the time of the death of the deceased spouse.
(c) The provisions of this section only shall apply if all the following conditions are met:
(1) Both spouses were employed by the same county board of education at the time of the death of the deceased spouse;
(2) The deceased spouse had unused personal leave days which he or she was entitled to use;
(3) The surviving spouse is an active employee with less than five days accumulated personal leave;
(4) The death of the deceased spouse was by accident;
(5) It is determined by the county board, on evidence provided by a licensed physician, that the surviving spouse is physically disabled to work at the position held by the surviving spouse; and
(6) It is determined by the county board that the cause of the disability to the surviving spouse arose from the same accident that resulted in the death of the deceased spouse.
(d) The county board periodically shall review the status of the surviving spouse and, upon a determination of the county board that the surviving spouse is able to work at his or her assigned position, any personal leave days credited to the surviving spouse pursuant to the terms of this section shall be extinguished.
(e) Personal leave days credited to the surviving spouse pursuant to this section may be used only for the purposes of this section and may not be used for any other purpose, including, but not limited to, the enhancement of retirement or health insurance benefits.