May 17, 2010
Guidance on Small Business Health Care Tax Credit
The Small Business Administration (SBA) released guidance on the small business health care tax credit. Small business employers will continue to receive state-level
health care tax credits in addition to the full federal credit. In the guidance it also stated paying 50% of the premium for dental and vision coverage qualifies small
businesses for the federal tax credit. SBA also emphasized employers could choose the most favorable method of determining work hours to maximize full-time
employees.
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