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IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit
Internal Revenue Service [IRS] 
[Guidance Overview] Mar. 10, 2014
"[E]ligible small employers can claim the credit for 2010 through 2013 and for two additional years beginning in 2014. For 2010 through 2013, the maximum credit is 35 percent of premiums paid by eligible small businesses and 25 percent of premiums paid by eligible tax-exempt organizations. In 2014, the maximum credit rate rises to 50 percent for small businesses and 35 percent for tax-exempt organizations."
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