The NYS Department of Labor website (at least as of today) says that the Hire Act tax credit is available for an employee hired on a part-time basis. According to the website, there is no hour minimum for the new employee in order to be credit eligible. The credit is available, so long as the employer is qualified (that is, it is not a state or federal government), and the worker was hired between February 3, 2010 and the end of the 2010, was out of work, and was not hired to replace another employee (unless the replaced employee left voluntarily or for cause).
Published By Stanley D. Baum, New York ERISA attorney. Handling matters in ERISA, employee benefits, executive compensation, disability, and employment law for employers, individuals and unions.