Darryl L. DePriest is the seventh presidentially appointed and Senate-confirmed Chief Counsel for the Office of Advocacy.
Prior to joining the Small Business Administration Office of...
On August 23, 2013, the Internal Revenue Service (IRS) issued proposed regulations that provide guidance on the Internal Revenue Code section 45R tax credit available to small “eligible employers” that offer health insurance coverage to their employees. An eligible employer must have fewer than 25 full-time equivalent (FTE) employees for a tax year, the average annual wages must be less than $50,000 per FTE, and the employer must maintain a qualifying arrangement.
Comments are due by November 25, 2013.