"[T]he small business premium tax credit is only available to small businesses (those with 25 or fewer employees earning on average less than $50,000 per year) that purchase coverage for their employees on the SHOP. Clearly, based on my experience, this is an onerous 'hoop' in and of itself as a requirement. Unfortunately, it is not the only hoop that makes the prospect of obtaining a small business tax credit elusive. The other -- and bigger -- hurdle for small businesses is the annual average earning cap. The average annual earning threshold is simply too low."  MORE >>