Changes To Employer Health Insurance Premium Credit Are Coming

The IRS recently issued new proposed regulations regarding the tax credit for employers that offer health insurance coverage to their employees for tax years 2014 and later. The key items changing in the credit include a new requirement that the insurance be purchased through the Small Business Health Options Program (SHOP) exchange and a two-year limit on claiming the credit. The proposed regulations can be read here and an article explaining details on the changes here.