Changes

===Small Employer Health Insurance Tax Credit===

There is also 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 do not meet the strict requirements necessary for obtaining the tax credit that would cover up to 50% of employer contributions to employees' health insurance premiums (up to 35% for tax-exempt employers):

*Firms must employ fewer than 25 full-time equivalent (FTE) employees

*Average employee salary of $50,000 per year or less (adjusted for 2014 inflation rates)