Changes

There is a temporary health insurance tax credit available to firms with 25 or fewer employees and making less than $50,000 in annual wages, but many firms will not meet the strict requirements necessary for obtaining the generous tax credit. To qualify for the small business tax credit, employers have to cover at least 50% of employee-only health care coverage for every employee. Additionally, there are further stipulations and qualifications, such as employers with 10 or fewer FTE with annual wages of less than $10,000 can qualify for the full tax credit for up to 50% of their share of employee premiums. The health insurance tax credit became available to firms in 2014 [http://obamacarefacts.com/insurance-exchange/shop-exchange/]. However, this tax credit is extremely under-inclusive, and according to the National Federation of Independent Businesses, only one in three small businesses qualify [http://www.ncpa.org/pub/st356].

=='''2016 Election Candidates’ Positions on the ACA'''==