starting in 2010... small employers who pay for at least half of their employees health insurance may qualify for a special tax credit.

the maximum credit is 35 percent of the premiums you pay as an eligible small business employer.

and... if you're a small employer that’s a tax-exempt, the maximum credit is 25 percent of the health insurance premiums you pay.

now…you are probably wondering who’s considered a small employer.

well…a small employer generally has fewer than 25 full-time employees earning low to moderate wages.

now... if you’re an eligible small business... you'll claim the health insurance credit as part of the general business credit on your 2010 income tax return.

for tax-exempt employers... the i-r-s will provide further information on how to claim the credit.

for more information on the small business health care tax credit visit irs.gov or contact your tax advisor.

IRS Affordable Care Act Tax Provisions page