Commercial airplane manufacturing - credit for taxes paid

From the 2024 DOR Tax Exemption Study

What are full-time, part-time, and temporary employment positions? An employer must provide information on the total number of employees that are employed in full-time, part-time, or temporary employment positions on December 31st of the calendar year for which an applicable tax preference is claimed. (a) Full-time and part-time employment positions. For a position to be treated as full time or part time, the employer must intend for the position to be filled for at least 52 consecutive weeks or 12 consecutive months. A full-time position is a position that satisfies any one of the following minimum thresholds: (i) Works 35 hours per week for 52 consecutive weeks; (ii) Works 455 hours, excluding overtime, each quarter for four consecutive quarters; or (iii) Works 1,820 hours, excluding overtime, during a period of 12 consecutive months. A part-time position is a position in which the employee works less than the hours required for a full-time position. In some instances, an employee may not be required to work the hours required for full-time employment because of paid rest and meal breaks, health and safety laws, disability laws, shift differentials, or collective bargaining agre