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Tuesday, October 5, 2010

Summary of Small Business Health Insurance Tax Credit Under the Patient Protection and Affordable Care Act (PPACA)


Hinda Chaikind
Specialist in Health Care Financing

This report provides a description of the small business tax credit and illustrations of the phase-out for qualifying employers’ contributions toward their workers’ health insurance premiums, based on §1421 and §10105(e) of the Patient Protection and Affordable Care Act (PPACA, P.L. 111-148). This credit is available to for-profit and nonprofit employers with fewer than 25 full-time equivalent employees with average annual wages of less than $50,000.


Date of Report: September 21, 2010
Number of Pages: 6
Order Number: R41158
Price: $19.95

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