1. Short title This Act may be cited as the Small Business Tax Credit Accessibility Act . 2. Expansion and modification of credit for employee health insurance expenses of small employers (a) Expansion of definition of eligible small employer Subparagraph (A) of section 45R(d)(1) of the Internal Revenue Code of 1986 is amended by striking 25 and inserting 50 . (b) Amendment To phaseout determination Subsection (c) of section 45R of the Internal Revenue Code of 1986 is amended to read as follows: (c) Phaseout of credit amount based on number of employees and average wages The amount of the credit determined under subsection (b) (without regard to this subsection) shall be adjusted (but not below zero) by multiplying such amount by the product of— (1) the lesser of— (A) a fraction the numerator of which is the excess (if any) of 50 over the total number of full-time equivalent employees of the employer and the denominator of which is 30, and (B) 1, and (2) the lesser of— (A) a fraction— (i) the numerator of which is the excess (if any) of— (I) the dollar amount in effect under subsection (d)(3)(B) for the taxable year, multiplied by 3, over (II) the average annual wages of the employer for such taxable year, and (ii) the denominator of which is the dollar amount so in effect under subsection (d)(3)(B), multiplied by 2, and (B) 1. . (c) Extension of credit period Paragraph (2) of section 45R(e) of the Internal Revenue Code of 1986 is amended by striking 2-consecutive-taxable year period and all that follows and inserting “3-consecutive-taxable year period beginning with the first taxable year beginning after 2014 in which— (A) the employer (or any predecessor) offers one or more qualified health plans to its employees through an Exchange, and (B) the employer (or any predecessor) claims the credit under this section. . (d) Average annual wage limitation Subparagraph (B) of section 45R(d)(3) of the Internal Revenue Code of 1986 is amended to read as follows: (B) Dollar amount For purposes of paragraph (1)(B) and