Under the Patient Protection and Affordable Care Act, small business health care tax credits are designed to help small businesses and small tax-exempt organizations afford the cost of covering their employees.  Here are some of the basics to qualify:

• Employers must cover at least 50% of the cost of health care coverage for some of its workers based on the single rate.

• Employers must have less than the equivalent of 25 full-time workers (for example, an employer with fewer than 50 half-time workers may be eligible).

• Employers must pay average annual wages below $50,000.

• The credit is worth up to 35% of a small business’ premium costs in 2010 (25% for tax-exempt employers). On January 1, 2014, this rate increases to 50% (35% for tax-exempt employers).

Additional information can be found at IRS.gov.