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To qualify for the tax credit, all of the following must apply:


  • You have fewer than 25 full-time equivalent (FTE) employees

  • Your average employee salary is about $50,000 per year or less

  • You pay at least 50% of your full-time employees' premium costs

  • You offer coverage to your full-time employees through the SHOP Marketplace

  • The tax credit is worth up to 50% of your contribution toward your employees' premium costs (up to 35% for tax-exempt employers).

Small Business Health Care
Tax Credit

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