Excerpt: Tax credits to help small business pay for employee health coverage fall short of the 'broad eligibility' White House officials promoted .... The credit was said to apply to firms 'with fewer than 25 workers and average annual wages under $50,000 that provide health coverage,' .... 'Lost in the fine print: The credit drops off sharply once a company gets above 10 workers and $25,000 average annual wages.' A complicated formula means some firms that meet the key requirements for the credits will get nothing[.]