Collins Sara R, Davis Karen, Nicholson Jennifer L, Stremikis Kristof
Commonwealth Fund, USA.
Issue Brief (Commonw Fund). 2010 Sep;97:1-18.
The Patient Protection and Affordable Care Act (ACA) includes several short- and long-term provisions designed to help small businesses pay for and maintain health insurance for their workers, and to allow workers without employer coverage to gain access to affordable, comprehensive health insurance. Provisions include a small business tax credit to offset premium costs for firms that offer coverage starting this taxable year, establishment of state-based insurance exchanges that promise to lower administrative costs and pool risk more broadly, and creation of new market rules and an essential benefit standard to protect small firms and their workers. Analysis shows that up to 16.6 million workers are in firms that would be eligible for the tax credit in 2010 to 2013. Over the next 10 years, small businesses and organizations could receive an estimated $40 billion in federal support through the premium credit program.
《患者保护与平价医疗法案》（ACA）包含多项短期和长期条款，旨在帮助小企业为其员工支付并维持医疗保险，同时让没有雇主提供医保覆盖的员工能够获得负担得起的全面医疗保险。这些条款包括一项小企业税收抵免，以抵消从本纳税年度开始提供医保的公司的保费成本；建立基于州的保险交易所，有望降低行政成本并更广泛地分散风险；以及制定新的市场规则和基本福利标准，以保护小企业及其员工。分析表明，在2010年至2013年期间，多达1660万员工所在的公司有资格获得税收抵免。在接下来的10年里，小企业和组织通过保费抵免计划预计可获得400亿美元的联邦支持。
