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Small Employer Health Insurance Cost Tax Credit (PDF)
Holme Roberts & Owen LLP Link to more items from this source
[Guidance Overview]
June 29, 2010
3 pages. Excerpt: A taxable employer treats the credit as a general business credit, claims it on the employer's tax return, and offsets its tax liability for the taxable year by the amount of the credit. The credit can be used to reduce estimated tax payments for the year and, in some cases, the employer???s alternative minimum tax liability.

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