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IRS Health Care Tax Tip 2016-20: Understanding the Small Business Health Care Tax Credit
Internal Revenue Service [IRS]
[Guidance Overview] Feb. 18, 2016
"The small business health care tax credit benefits employers who: [1] have fewer than 25 full-time equivalent employees; [2] pay an average wage of less than $51,600 a year; [3] pay at least half of employee health insurance premiums."
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