Notice 2014-6 - Health insurance-related tax credit for small employers 

December 17:  The IRS today released an advance copy of Notice 2014-6 concerning transition relief available under section 45R with respect to a tax credit available under the “small business health options program” (SHOP) exchange for certain small employers located in certain counties in Washington state and Wisconsin.

Notice 2014-6 [PDF 28 KB] provides:


  • Guidance under section 45R for small employers that cannot offer a qualified health plan (QHP) through a SHOP exchange because the employer’s principal business address is in a designated county in Washington state and in Wisconsin (counties where a QHP through a SHOP exchange will not be available for the 2014 calendar year)
  • Guidance on how to satisfy the requirements for the section 45R credit for the 2014 tax year



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