As a salaried employee, we are being requested to utilize vacation time during a Holiday shutdown. If we do not have enough vacation time to utilize during this shutdown we have been informed we may borrow from next year. In the past we were allowed to take upaid time off avoiding borrowing from the next year. Now we are being informed that legally salaried employees cannot take unpaid voluntary time off unless it is an emergency.. So where is this legal statement?

I don't know what you mean by a legal statement. Is there some sort of Union policy or written contact which the employer is attempting to change or is this simply employment at will?

You say you "may" borrow. Are you now unable to take unpaid time off, being forced to use vacation time?

What country and state are you in? What type of business?