For the latest information about developments related to Form 8941 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8941.
For tax years beginning after 2013, the following changes apply.
The maximum credit increases to 35% of premiums paid for tax-exempt eligible small employers and 50% of premiums paid for all other eligible small employers.
To be eligible for the credit, an eligible small employer generally must pay premiums on behalf of employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace.
The credit is available to eligible small employers for a 2 consecutive tax year credit period.
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