CRS report for Congress ; R43181. Taxation & economic reform in America. Taxation & Economic Reform in America Parts I & II, 1781-2009.
"The Patient Protection and Affordable Care Act (ACA; P.L. 111-148 and P.L. 111-152) contains several provisions to encourage employer-sponsored health coverage, particularly among small businesses. The provisions that most directly relate to small businesses are (1) an employer penalty for not providing health insurance, (2) a tax credit to increase the affordability of health care for the smallest firms, and (3) small business health insurance exchanges designed to increase plan options and lower plan costs ... First, this report explains how employer-sponsored insurance can be used to address concerns about health insurance coverage and cost. Second, it summarizes the three ACA provisions most relevant to small businesses, listed above. Next, it analyzes these provisions for their potential effects on small businesses. Last, this report presents several approaches that could address some concerns associated with these provisions (particularly the employer penalty)" - Introduction, page 1.
"February 25, 2014."
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