  
OVERVIEW
This resource highlights a stand-alone article from the pages of Church Law & Tax Report. If you don't currently subscribe to the Church Law & Tax Report print newsletter, Feature Reports provide an affordable way for you to access major stories from this publication.
In this Feature Report:
One of the main objectives of President
Obama's health care reform law (the
"Affordable Care Act") is universal health
coverage. The Act contains several provisions
to achieve this goal. One of them is
a new tax credit that will help small businesses
and small tax-exempt organizations
(including churches) afford the cost of
providing health insurance for their employees.
The credit is up to 25 percent of the
cost of health insurance premiums paid by
a qualifying employer for its employees.
Many church leaders are confused by this
provision. After all, how will a tax credit
(a reduction in taxes) benefit churches
that pay no taxes? In fact, the credit does
benefit tax-exempt entities because the
law makes it "refundable," meaning that it
is payable in cash.
ADDITIONAL INFORMATION
Type: Download
Pages: 11
Copyright: 2011
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