Starting on January 1, 2014, the SHOP Marketplace is open to employers with up to 50 FTEs, although employers can enroll now.
The Small Business Health Care Tax Credit undergoes several significant changes for 2014. For starters, the maximum credit jumps by almost one-third. Getting the credit requires the SMB to pay premiums on behalf of employees enrolled in a qualified health plan offered through a Small Business Health Options (SHOP) Marketplace, which are part of the exchanges that launched on October 1, 2013. Some background: The credit is available to businesses with fewer than 25 full-time equivalent ...
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