Who qualifies for the tax credit?
Can an employer with 25 or more employees qualify for the credit if some employees are part-time?
How is eligibility determined?
What is the eligibility for employers that are members of a controlled group or an affiliated group?
What is the maximum credit available and who qualifies?
Who is eligible for a partial tax credit?
Which employees are ineligible for this tax credit?
When calculating the credit, can employers count premiums paid in 2010, but before the reform legislation enacted?
How do qualified employers claim the credit?
Is there any transition relief available for tax years beginning in 2010 to make it easier for taxpayers to meet the requirements for a qualifying arrangement?
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Please note that this content is only intended to describe national health care reform requirements under the Patient Protection and Affordable Care Act (PPACA). It does not address Massachusetts law requirements or the potential impact of Massachusetts law on federal PPACA requirements.
For purposes of PPACA implementation, Blue Cross Blue Shield of Massachusetts assumes the plan year is the policy year, unless an account notifies us otherwise.