Episode
Enrolled Agent Exam [Part 2] 72, Employer Health Insurance Premium Credit
- Podcast
- Finance Exam Prep
- Published
- Jul 8, 2026
- Duration seconds
- 186
- Processing state
not_requested- Canonical source
- https://open-exam-prep.com/
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Summary
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The Small Business Health Care Tax Credit requires fewer than 25 Full-Time Equivalent (FTE) employees, which is based on total hours worked, not a simple headcount. - Eligibility requires average annual wages below an inflation-adjusted threshold and that the health insurance be purchased through a SHOP Marketplace. - The maximum credit is 50% of premiums paid (35% for non-profits), but this amount phases out as employee count and average wages increase. - A critical exam trap is the two-consecutive-year limit for claiming the credit, which begins the first year it is taken. - The employer's deduction for health insurance premiums must be reduced by the dollar amount of the credit claimed. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep