8057969d_lueShield___Health_Care_Reform__Definition
[Topic] Small Business Tax Credit [Definition] 
The health reform law includes a tax credit equal to 50 percent (35 percent in the case of tax-exempt eligible small employers) for qualified small employers that provide health coverage to their employees. The tax credit is available to employers with 25 or fewer employees with average annual wages of less than $50,000.
Excellus BlueCross BlueShield | Health Care Reform
Definition