Janemarie Mulvey
Specialist in Health Care Financing
Manon Scales
Research Associate
Annie L. Mach
Analyst 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 (ACA, P.L. 111-148, as amended). This credit is available to qualifying 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: July 8, 2013
Number of Pages: 8
Order Number: R41158
Price: $19.95
To Order:
For email and phone orders, 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.
Posts
