IRS issues rules on small employers' health insurance premium tax credit

08/24/2013 | Journal of Accountancy online

The Internal Revenue Service on Friday issued proposed regulations on the part of 2010's health care reform legislation that provides small employers with a tax credit when they offer qualifying health insurance coverage to their employees. The proposed rules, which taxpayers may rely on now, address the increased amount of the credit starting next year and the new two-year limit, among other issues.

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