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Get Part III - Administrative, Procedural, And Miscellaneous2/9/07

Internal Revenue Code (Code) offers a tax credit to certain small employers that provide health insurance coverage to their employees. The credit is available for taxable years beginning after December 31, 2009. Both taxable employers and employers that are organizations described in 501(c) and exempt from tax under 501(a) (tax-exempt employers) may be eligible for the 45R credit. Employers that satisfy the requirements for the credit are referred to in this notice as eligible smal.

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