Changes

*Average employee salary is $50,000 per year or less(adjusted for 2014 inflation rates)*Employer covers at least 50% of full-time all FTE employees' premium costs (coverage is not required for part-time employees)*Coverage for full-time FTE employees ' Qualified Health Plans must be purchased through the SHOP Marketplace*Only employers with 10 or fewer FTE with annual wages of less than $10,000 can qualify for the full tax credit ( "the smaller the business, the bigger the credit" [https://www.healthcare.gov/small-businesses/provide-shop-coverage/small-business-tax-credits//)*After 2014, the maximum credit amount increases from 35% to 50% of employers' share of premiums*An an employer cannot claim the tax credit for more than two consecutive and taxable years (starting in the first taxable year after 2014)

Additionally, only employers with 10 or fewer FTE with annual wages of less than $10,000 can qualify for the full tax credit that covers up to 50% of their share of employee premiums; "the smaller the business, the bigger the credit" [https://www.healthcare.gov/small-businesses/provide-shop-coverage/small-business-tax-credits/]. The health insurance tax credit became available to firms in 2014 [http://obamacarefacts.com/insurance-exchange/shop-exchange/]. The tax credit is incredibly quite under-inclusive, and according to the National Federation of Independent Businesses, only one in three small businesses qualify [http://www.ncpa.org/pub/st356]. Of the estimated 1.4 to 4 million small businesses that were eligible for the wide range of tax credits, only 181,000 actually claimed the Small Employer Health Insurance Tax Credit in 2014.