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Implementing Health Reform: The Small Employer Tax Credit
Timothy Jost, in Health Affairs Forefront Link to more items from this source
[Guidance Overview]
Aug. 25, 2013

"It was originally thought that between 1.4 and 4 million small employers would be eligible for the program. Enrollment has been far below that number, however. Only 170,300 employers claimed the credit for 2010. By mid-May 2011, only 228,000 employers had claimed the credit. The limited incentives offered by the credit to employers not currently offering coverage and the complexity of the program seem to be the major reasons why more employers have not signed up."

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