This fact sheet summarizes key provisions in the Affordable Care Act that may
affect small businesses and their employees. The fact sheet explains the law’s
small business tax credits and the Small Business Health Options Program
exchanges to be established in each state by 2014, both of which are designed to
make it easier for small businesses to purchase insurance for their workers. The
fact sheet also describes the penalties employers who employ more than 50
full-time workers would face if they do not offer affordable coverage starting
in 2014; smaller employers are exempt from that requirement and would not face
any penalties.
Fact Sheet (.pdf)
