"To qualify for the credit, an employer must have fewer than 25 full-time employees, or a combination of full- and part-time employees that add up to 25 (such as two half-time employees equaling one full-time employee). The average annual wages for 2015 must have been less than $52,000. The employer must have paid at least 50 percent premiums for all enrolled employees, and the amount must have been a uniform percentage. The plan itself must have been a qualified health plan from the Small Business Health Options Program (SHOP) marketplace, with limited exceptions."

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