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Small Business Tax Credit

Certain small businesses that offer health benefits are eligible for a health care tax credit. These vary depending on the tax-exempt tax status of the organization and employer contribution toward health benefits.

  • Eligible employers must pay at least half the cost of single coverage for their employees (35% for non-profits)
  • The average annual wage level at which the tax credit begins to phase out for eligible small employers is approximately $25,800
  • The maximum average annual wages to qualify for the credit as an "eligible small employer" for 2015 will be twice this amount, i.e., $51,600

The Small Business Health Care Tax Credit is designed to encourage small businesses and small tax-exempt organizations to offer health insurance coverage for their employees. The credit is targeted specifically to help businesses and organizations that employ moderate- and low-income workers.

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