Credit helps small employers provide health care coverage

Health care reformThe small business health care tax credit is designed to encourage small employers to offer health insurance coverage for the first time or maintain existing coverage.

To qualify, small employers must: (1) pay at least half of the premiums for employee health insurance coverage, and (2) pay premiums on behalf of employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace (or through a direct enrollment process, if available).

The maximum credit in tax years 2010 through 2013 was 35 percent of premiums paid by small businesses. In 2014, the maximum credit rate rose to 50 percent.

Small businesses claim the credit using IRS Form 8941. For more information, visit the Small Business Health Care Tax Credit page at

Content courtesy of Fine Print, Issue 60, Summer 2014, a quarterly publication of the Ohio State Bar Association and our members.



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