# Enrolled Agent Exam [Part 2] 72, Employer Health Insurance Premium Credit

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-72-employer-health-insurance-premium-credit
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-72-employer-health-insurance-premium-credit.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-07-08T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/b8b269bd-b433-44cb-b8b7-9be8722c22f5.mp3
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Duration seconds: 186

## Resource

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

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## Transcript

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