IRS publishes average premiums for calculating small-business health credit

05/4/2010 |

The Internal Revenue Service on Monday released the first guidance under the health care reform act: state-by-state average small-group market premiums for calculating the Internal Revenue Code § 45R small-business health care tax credit in 2010. Eligible small businesses can claim a credit of up to 35% of nonelective contributions they make on behalf of employees for insurance premiums in 2010.

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