"If an employer provides paid FMLA leave to full-time employees but not to part-time employees, it is totally ineligible for the tax credit, and it cannot claim a tax credit even for paid leave it provides its full-time employees.... The number of weeks of paid FMLA leave to which part-time employees must be entitled is proportionate to the number of weeks the employer provides to full-time employees using expected hours per week as the prorating factor."  MORE >>