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Small Business & the Affordable Care Act
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The Patient Protection and Affordable Care Act contains several provisions to encourage employer-sponsored health coverage, particularly among small businesses. The provisions that most directly relate to small businesses are, an employer penalty for not providing health insurance; a tax credit to increase the affordability of health care for the smallest firms; and small business health insurance exchanges designed to increase plan options and lower plan costs. First, this book explains how employer-sponsored insurance can be used to address concerns about health insurance coverage and cost. It summarises the three ACA provisions most relevant to small businesses, listed above, and analyses these provisions for their potential effects on small businesses. The book then presents several approaches that could address some concerns associated with these provisions (particularly the employer penalty).
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