HHS has proposed changes to the Small Business Health Options Program (SHOP), which currently covers about 8,000 small employers (0.1% of all small businesses) and their 40,000 employees. Small businesses would be permitted to buy coverage directly from insurers offering SHOP plans. Those already in SHOP could renew for 2018. Changes would apply after 2017. Note: The law still requires a SHOP purchase for an employer claiming the small employer health insurance tax credit.