Federal law gives a tax credit to eligible small employers who provide health care coverage to their employees. Questions and answers provide information on the credit for tax years beginning in 2014. Who Gets the Tax Credit Calculating the Credit Determining FTEs and Average Annual Wages How to Claim the Credit More detailed guidance for tax years beginning after 2013 is available in the final regulations PDF, Notice 2014-06 PDF and Notice 2015-08 PDF. Guidance for tax years beginning in 2010 through 2013 is available in the proposed regulations PDF and Notices 2010-44 PDF and 2010-82 PDF. The Small Business Health Care Tax Credit Estimator — Find out whether you may be eligible and get an estimate of how much you might receive. Return to Small Business Health Care Tax Credit for Small Employers. Related ACA Information Center for Tax Professionals Individual Shared Responsibility Provision The Premium Tax Credit - The Basics Small Business Health Care Tax Credit Employer Shared Responsibility Provisions Information Reporting by ALEs Information Reporting by Coverage Providers Information Returns - AIR Program HealthCare.gov