Yes, and she will need to claim that time off/pay as income, and pay taxes on it.
It's interesting to note that most government agencies set a limit on the amount of time you can take off from work for emergencies, family illnesses, deaths, etc. They've thrown it out the window for her. They also limit you to the amount of time you can accrue. I retired from NY State in 2003. At that time, you could only accrue 1000 hours of sick leave, and if I remember correctly, 6 weeks of vacation. Once you reached those limits, you could not earn anymore time until you used some of it to get the numbers down. She's being given 34 weeks of leave...something no other employee gets the benefit of. And, they've set a terrible precedent. Are they going to refuse the next person who has a similar thing happen in their family?
Other employees at her agency (she’s a government employee) supposedly contributed time-off to her “voluntarily” so she could travel from protest to protest and from church to church collecting funds for justice.
The passed a special ordinance in Miami to allow her go get paid for 37 (IIRC) weeks most of which was donated by other people.