The following applies to private sector employees.
Just for the sake of absolute accuracy, a retail establishment in the state of Massachusetts, who has employees working on New Years Day, Memorial Day, July 4th, Labor Day, Columbus Day, or Veteran's Day, must pay those employees at time and a half.
According to my source, that is the SOLE instance anywhere in the United States when employers are required to pay a premium for working on a holiday.
For employees who have the holiday off, there are NO circumstances, anywhere in the US, when a non-exempt employee must be paid. An exempt employee, who is not working on the holiday, must be paid for the holiday IF they work the entire of the work week. If they do not work during any part of the work week in which the holiday fall, then an exempt employee doesn't have to be paid for the holiday either.