Small Business Health Care Tax Credit
面向通过 SHOP Marketplace 为员工支付至少一半个人医疗保险费的小型雇主的税收抵免。
- 主管机构
- Internal Revenue Service
- 资助
- 金额不定Up to 50% of premiums paid (35% for tax-exempt employers), for two consecutive tax years; phases down with size and wages.
- 您需承担
- Employer must pay at least 50% of employee-only premium cost
- 申请资格
- Fewer than 25 full-time equivalent employees
- Average annual wages below an inflation-adjusted cap (e.g. $62,000 for tax year 2023)
- Coverage offered through the SHOP Marketplace (limited exceptions)
- Claim on Form 8941
- 如何申请
- 在年度纳税申报时随附 IRS 8941 表申领；无需单独申请。
- 时间
- Claimed on the annual tax return; available for any two consecutive years.
- 最后核实
- 2026-10-11
申请资格以英文显示，与官方来源原文一致。