[Tax FAQ Friday!!!] Todays topic....Small Business Health Care Tax - TopicsExpress

[Tax FAQ Friday!!!] Todays topic....Small Business Health Care Tax Credit! How is the small business health care tax credit changing in 2014? For tax years beginning in 2014 or later, there are three changes to the tax credit: The maximum credit will increase to up to 50% of premiums paid for small business employers and up to 35% of premiums paid for small tax-exempt employers. From 2010 to 2013 it was 35% and 25%, respectively. To be eligible for the credit, a small employer must pay premiums on behalf of employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace. One exception is if there are no SHOP Marketplace plans offered in their region. The credit will be available to eligible employers for two consecutive taxable years.

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