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The IRS Small Business Health Care Tax Credit helps qualified small businesses lower the cost of offering health insurance to employees. If you have a small business in Oregon, you must meet the following minimum criteria to qualify for the tax credit:
The maximum tax credit is 50 percent of the amount you pay toward your employees’ premium costs (35 percent for tax-exempt employers). You do not need to offer coverage to your part-time employees or to dependents to qualify for the tax credit.
* Note: The Oregon Health Insurance Marketplace does not determine eligibility for the IRS Small Business Health Care Tax Credit; we only confirm that the plan purchased is certified.
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