Earlier quoted context omitted.
The same way any other employer is able to offer PTO? It should just be a cost of doing business (and is in much of Europe).
it's hard to assess whether the demand is reasonable when it doesn't specify a max number of days or accrual rate. also PTO is usually subject to approval, not just choosing to stay home whenever.
It doesn't seem unreasonable to me for an employee to be able to call in and say "Hey, [I have | my kid has] [condition], I need some time off" (and get that time off without fearing for their job, house, and food supply).