For 2026, if you obtain coverage through the Small Business Health Options Program (SHOP) Marketplace and pay at least half of the premiums for employees, check whether you can claim a 50% federal tax credit for these payments. You must have fewer than 25 full-time equivalent employees (FTEs) with annual wages for the year of less than $69,000 per FTE. Check the draft of the instructions to Form 8941 for details. #IdeaoftheDay


