Your Source for Health Reform

Topic: Small Business Tax Credits



Tax credits are available under the ACA to help small business owners provide coverage for their employees. To be eligible, the business must have fewer than 25 FTE employees and cover at least 50% of employee premiums.


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ACA 101: What It Means for Small Businesses

These are slides from a webinar the Small Business Administration presented in 2013 entitled “Affordable Care Act 101: What The Health Care Law Means for Small Businesses.” The presentation covered the basics of the act and what it means for small business owners, including insurance reforms, the small business health care tax credit, the health insurance Marketplaces (also known as “Exchanges”), and the nature and scope of the employer shared responsibility provisions.

What’s in Reform for Women-Owned Small Businesses?

An October 2011 resource from the Small Business Majority that gives a breakdown of the ACA provisions that make it easier for women-owned small businesses to provide health insurance.

Good Business Sense: The Small Business Tax Credit

While millions of small businesses will be eligible for this tax credit, educating the small business community about the credit is challenging. This May 2012 report from the Small Business Majority and Families USA explains why it’s important to reach out to this community, and it discusses four key reasons that the number of small businesses that use the credit will grow in the future.

IRS Info on Small Business Tax Credits

A 2010 flyer from the Internal Revenue Service on the health care tax credit available to small employers and tax-exempt organizations that pay at least half the cost of single health insurance coverage for their employees.

Know Your Care’s Small Business Pagee

This page of ACA resources for small businesses was assembled in 2011 by Know Your Care, a nonprofit organization dedicated to educating the American people about the Affordable Care Act’s consumer and patient protections.

Reform and Women: Tax Credits for Small Business

This September 2010 fact sheet in the “Reform Matters” series from the National Women’s Law Center notes that women-owned businesses are generally smaller than male-owned ones, and small businesses that don’t offer employee health coverage tend to have larger proportions of female workers.

Small Business Tax Credits: The ACA Offers Incentives

A policy brief from the Robert Wood Johnson Foundation describes incentives under the Affordable Care Act for small business owners to provide health insurance coverage for their employees. The brief was published in Health Affairs in January 2011.

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