"Estimates of the number of businesses eligible to take the tax credit have ranged from 1.4 million to 4 million companies, but in May, the Government Accountability Office reported that only 170,300 firms actually claimed the credit in 2010.... The credit was aimed squarely at the smallest companies ... However ... it appears not to have persuaded very many to start offering insurance. The most recent study ... found that just half of all companies with fewer than 10 employees offered insurance, a share that has not moved much since 2005."  MORE >>