IRS Releases Final Rules on ACA Small-Business Tax Credit

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The Internal Revenue Service released final regulations on the tax credit available under the Affordable Care Act to small employers that offer health insurance coverage to their employees.
The final rules (T.D. 9672; RIN 1545-BL55) under tax code Section 45R extend the tax credit to employers with no more than 25 full-time equivalent employees (FTEs) whose annual average wages are a maximum of $50,000, adjusted for inflation after 2013, the IRS said.
Federal, state, local or Indian tribal government entities aren't eligible for the tax credit under Section 45R, unless they are organizations described in Section 501(a) and otherwise meet the eligible small-employer requirements, the IRS said.

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