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===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. However, 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):
*1) Firms must employ fewer than 25 full-time equivalent (FTE) employees
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