Special PTO Requirement for Largest Employers. Tier Three Employers that use a "universal" paid leave program (usually referred to as "paid time off" or "PTO"), rather than dedicated sick leave, must provide more paid leave under the law than those employers with dedicated sick leave. Tier Three Employers must allow accrual of at least 108 hours of paid leave per year and allow carryover up to the same amount.
So I think you can go up to as many hours as possible but at the new year it'll reset to the max of 108 hours and you lose the rest, ill have to check my little handbook to know exactly what it is