Section 521. Fees and travel expenses of jurors

(a) Except as provided in
  subdivision (b) of this section, trial and grand jurors in each court of
  the unified court system shall be entitled to an allowance equal to  the
  sum  of  forty  dollars  per  day  for  each  and  every day of physical
  attendance wherein the court convenes, except  that  no  person  who  is
  employed  shall  be  entitled  to receive such allowance if, pursuant to
  section five hundred nineteen of this article, his or  her  employer  is
  prohibited  from  withholding  the  first forty dollars of wages of such
  person during such period and such person's daily wages equal or  exceed
  forty dollars. If such person's daily wages are less than forty dollars,
  he  or  she shall be entitled to receive an allowance hereunder equal to
  the difference between forty dollars and the amount of his or her  daily
  wages. Such fees and those expenses actually and necessarily incurred in
  providing  food  and  lodging for jurors shall be a state charge payable
  out of funds appropriated to the office of court administration for that
  purpose.
    (b) No employee shall be entitled to receive the  per  diem  allowance
  authorized  by  subdivision  (a)  of  this  section  for  any  regularly
  scheduled workday on which jury service is rendered if, on such day, his
  or her wages are not withheld on account of such service.
    (c) Notwithstanding any other provision of this section,  a  trial  or
  grand  juror  may  waive  entitlement  to  the  allowance  authorized by
  subdivision (a) of this section.  In  such  event  the  amount  of  such
  allowance  shall  be  available to the chief administrator of the courts
  solely for the purposes specified in paragraph (m) of subdivision two of
  section two hundred twelve of this chapter, except that any such amounts
  not expended in such fashion as of the close of the fiscal year in which
  they became available shall be transferred by  the  comptroller  to  the
  supplemental  jury  facilities  fund  established  pursuant  to  section
  ninety-four-c of the state finance law.