§45R. Employee health insurance expenses of small employers — Inbound Citations
26 U.S.C. § 45R
Cited by 8 provisions in release 119-102.
Citations to 26 U.S.C. § 45R as a whole
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(31) the small employer health insurance credit determined under section 45R,
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(viii) the credit determined under section 45R,
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(E) section 45R (employee health insurance expenses of small employers),
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(C) if the health insurance coverage is a qualified health plan in the small group market offered through an Exchange, such other information as the Secretary may require for administration of the credit under section 45R (relating to credit for employee health insurance expenses of small employers).
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(F) Coverage within the small group market for small businesses and their employees, including reinsurance for early retirees under section 18002 of this title, tax credits available under section 45R of title 26 (as added by section 1421), and other information specifically for small businesses regarding affordable health care options.
Citations to §45R(a)
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(14) the small employer health insurance credit determined under section 45R(a).
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(h) No deduction shall be allowed for that portion of the premiums for qualified health plans (as defined in section 1301(a) of the Patient Protection and Affordable Care Act), or for health insurance coverage in the case of taxable years beginning in 2010, 2011, 2012, or 2013, paid by an employer which is equal to the amount of the credit determined under section 45R(a) with respect to the premiums.
Citations to §45R(d)(5)(B)
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(B) In the case of any employer who employs seasonal workers (as defined in section 45R(d)(5)(B)), the employer may elect to apply subparagraph (A) by substituting “the wages for the calendar quarter in 2019 which corresponds to the calendar quarter to which the election relates” for “the average quarterly wages paid by the employer in calendar year 2019”.