Finanzas y mercados · 30/6/20141 min de lectura
Tax Credit for Employee Health Insurance Expenses of Small Employers
Traducción automática local · Idioma original de la fuente
Resumen
This document contains final regulations on the tax credit available to certain small employers that offer health insurance coverage to their employees. The credit is provided under section 45R of the Internal Revenue Code (Code), enacted by the Patient Protection and Affordable Care Act. These regulations affect small employers, both taxable and tax-exempt that are or might be eligible for the tax credit.