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금융 및 시장 · 2014. 6. 30.1 분 읽기
Tax Credit for Employee Health Insurance Expenses of Small Employers
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요약
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.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →