1. If a female employee or applicant for employment makes a prima facie showing that the employee or applicant requested a reasonable accommodation for a condition of the employee or applicant relating to pregnancy, childbirth or a related medical condition and the employer refused to provide or attempt to provide the reasonable accommodation, the burden of proof shifts to the employer to demonstrate that providing such an accommodation would impose an undue hardship on the business of the employer. 2. To prove such an undue hardship, the employer must demonstrate that the accommodation is significantly difficult to provide or expensive considering, without limitation: (a) The nature and cost of the accommodation; (b) The overall financial resources of the employer; (c) The overall size of the business of the employer with respect to the number of employees and the number, type and location of the available facilities; and (d) The effect of the accommodation on the expenses and resources of the employer or the effect of the accommodation on the operations of the employer. 3. Evidence that the employer provides or would be required to provide a similar accommodation to a similarly situated employee or applicant for employment creates a rebuttable presumption that the accommodation does not impose an undue hardship on the employer.
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