Capital Gains
The recently enacted comprehensive health care legislation, embodied in the Patient Protection and Affordable Care Act and its companion reconciliation act, contains a number of incentives to encourage more universal health insurance coverage. One of the more significant incentives for employer-provided health insurance coverage is a tax credit for eligible small employers. This new tax credit, contained in Code Section 45R of the Internal Revenue Code, is effective for tax years commencing in 2010. The IRS has issued extensive guidance in Notice 2010-44 on how the new tax credit will operate through 2013.
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