Search Penny Hill Press

Friday, December 2, 2011

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

David Newman
Specialist in Health Care Financing

Hinda Chaikind
Section Research Manager

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 (ACA, 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: November 10, 2011
Number of Pages:
Order Number: R
Price: $19.95

Follow us on TWITTER at or #CRSreports

Document available via e-mail as a pdf file or in paper form.
To order, e-mail Penny Hill Press or call us at 301-253-0881. Provide a Visa, MasterCard, American Express, or Discover card number, expiration date, and name on the card. Indicate whether you want e-mail or postal delivery. Phone orders are preferred and receive priority processing.