### Question
How is the "eligible employer" defined?


### Answer
The term **eligible employer** is defined in *26 U.S.C. § 45S* as follows -

> any employer who has in place a written policy that meets the following requirements:


(A) The policy provides—


(i) in the case of a qualifying employee who is not a part-time employee (as defined in section 4980E(d)(4)(B)), not less than 2 weeks of annual paid family and medical leave, and


(ii) in the case of a qualifying employee who is a part-time employee, an amount of annual paid family and medical leave that is not less than an amount which bears the same ratio to the amount of annual paid family and medical leave that is provided to a qualifying employee described in clause (i) as—


(I) the number of hours the employee is expected to work during any week, bears to


(II) the number of hours an equivalent qualifying employee described in clause (i) is expected to work during the week

#### Citation:
  - *26 U.S.C. § 45S*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

