Affordable Care Act Creates Incentives for Small Businesses to Provide Health Benefits

In a blog post for the Delaware Journal of Corporate Law, DJCL Staff Member Samantha Darrow Osborne discusses how the Affordable Care Act’s recent substantial increase in individual penalties has created an incentive for small businesses to partake in offering health benefits to their employees.  She argues that small businesses that offer coverage will receive tax advantages and a generous tax credit, and will attract and retain more qualified employees.


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