| 词条 | Small Business Health Care tax credit |
| 释义 |
The Small Business Health Care tax credit is a United States tax credit available to small employers who pay health insurance premiums on behalf of employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace. Employers who purchase health insurance through the program may get a tax credit of up to 50% of their premium contributions. However, to qualify for the tax credit, they must meet certain standards. Firstly, employers have fewer than 25 employees.[1] Secondly, their employee salary must be less than an average of $50,000. Thirdly, employer must pay at least 50% of the full-time employee's premium costs. However, employers are not required to offer coverage to part-time employees (work fewer than 30 works/week) or dependents, or to seasonal workers who aren't considered full-time employees unless they work more than 120 days during the tax year.[2] Lastly, the coverage to those full-employment must be offered through SHOP Marketplace.[3] Employers should apply to receive this tax credit on the annual business tax return[4] The tax credit is highest in particularly for small companies with fewer than 10 employees, with an average annual salary of $25,000 or less.[5] For instance, if there are 10 employees with total wage of $250,000, employer will receive a tax credit amount of $35,000 as they contribute at least $70,000 to their premiums.[6] References1. ^{{Cite web|url=https://michronicleonline.com/2014/11/26/how-much-is-your-small-business-health-care-tax-credit-worth/|title=How Much is your Small Business Health Care Tax Credit Worth?|date=2014-11-26|website=The Michigan Chronicle|language=en|access-date=2019-01-09}} 2. ^https://www.irs.gov/uac/Small-Business-Health-Care-Tax-Credit-Questions-and-Answers:-Determining-FTEs-and-Average-Annual-Wages 3. ^{{Cite web|url=https://www.healthcare.gov/small-businesses/provide-shop-coverage/small-business-tax-credits/|title=Small Business Health Care Tax Credit|website=HealthCare.gov|language=en|access-date=2019-01-09}} 4. ^https://finance.yahoo.com/news/paychex-offers-five-tax-tips-203400203.html 5. ^{{Cite web|url=https://www.healthcare.gov/small-businesses/provide-shop-coverage/small-business-tax-credits/|title=Small Business Health Care Tax Credit|website=HealthCare.gov|language=en|access-date=2019-01-09}} 6. ^ {{Cite web|url=https://www.healthcare.gov/small-businesses/provide-shop-coverage/small-business-tax-credits/|title=Small Business Health Care Tax Credit|website=HealthCare.gov|language=en|access-date=2019-01-09}} External links
4 : Tax credits|Patient Protection and Affordable Care Act|Taxation in the United States|Small business |
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