Breaks and leave are largely governed by law rather than by policy, and the rules differ by state and sometimes by city.
Breaks
Many states require a meal break after a set number of hours worked, and rest breaks within a shift.
Two points catch trade businesses out. A break that is interrupted or during which the person must stay available is frequently still working time and must be paid. And a break the employee "chose to skip" does not remove the obligation if the employer permitted it.
Field work makes this harder to evidence, which is why it is worth recording rather than assumed.
Sick leave
Increasingly mandated locally, with rules on the rate at which it accrues, what it may be used for, how much carries over, and whether it must be paid out on departure.
Where it is mandated it is not discretionary, and a policy that is more restrictive than the law is unenforceable to that extent.
Family and medical leave
Job-protected leave for serious health conditions, birth or caring responsibilities, with eligibility depending on employer size and the employee's length of service. Several states extend it to smaller employers than the federal rule.
Other protected time
Jury service, voting, and military service are protected in most jurisdictions, with differing rules on whether the time is paid.
What the business has to do
Know which rules apply where its people work — not where the business is registered. Keep the records the rules require. State the position in the handbook and apply it consistently.
Vacation policy is largely discretionary by comparison — see paid time off — which is why the two are worth keeping distinct.
Where to get it right
Local employment counsel or a payroll provider covering the jurisdiction. This is an area where the rules change often and a generic policy is usually non-compliant somewhere.