For 2018 and 2019 only, there is a tax credit available to certain employers as to FMLA-qualifying circumstances (whether under FMLA or not) for employees earning $72,000
or less for whom paid family and medical leave is provided. Nothing in the rules requires the employer to be subject to FMLA to receive the tax credit. Thus, it is available to
employers with less than 50 employees. Notably, paid leave must be provided to both full-time and part-time employees in order to claim the credit; if part-time employees are excluded from a paid leave policy, this credit is not available.
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