"In 2014, the credit will continue to be available, but with significant modifications. Employers will only be eligible for the credit if they purchase health insurance through the new Small Business Health Options Program (SHOP).... Other upcoming changes include: [1] The maximum credit increases to 50 percent (35 percent for tax-exempt organizations); [2] The $50,000 and $25,000 average annual dollar amounts will be indexed for inflation; [3] The credit is based on the lesser of the employer's actual premium payments or the average premiums in the small group market in its employees' rating area; [4] The credit is only available for two consecutive tax years after 2013, but it can be carried back or carried forward."

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