To encour­age employ­ers to pro­vide eli­gi­ble employ­ees with paid leave under the FMLA, the new tax law pro­vides them with a new busi­ness cred­it equal to 12.5% of the amount of wages paid to “qual­i­fy­ing employ­ees” dur­ing any peri­od in which such employ­ees are on fam­i­ly and med­ical leave as long as the rate of pay­ment under the pro­gram is at least 50% of the employee’s nor­mal wages.