The laws explained
- Extension of dependent coverage
- Preventive care coverage
- Lifetime and annual limits
- Pre-existing condition exclusions
- Prohibition on rescission
- Coverage of emergency services
- Primary Care Provider selection
- Salary nondiscrimination in benefits
- Early Retiree Reinsurance Program (ERRP)
- Small business tax credit
- Tax-treatment of OTC drugs
- Grandfathered Health Plans
Small business tax credit
To encourage businesses to offer health benefits to their employees, the federal government is offering tax credits to small businesses. These credits are available to an estimated 4 million small businesses, including nonprofits. Taxable employers are eligible for a maximum credit of 35% of healthcare costs. Tax-exempt employers are eligible for a maximum credit of 25%.Who's eligible?
To qualify, small employers must:
- Have fewer than the equivalent of 25 full-time workers
- Pay average annual wages below $50,000
- Cover at least 50% of the cost of health care coverage for their workers
The Small Business Tax Credit is available beginning with the 2010 tax year.
Learn more
Our tax credit calculator will help you to determine if you are eligible for a tax credit.
Find out how Priority Health is addressing this requirement.

