Effective in 2017, Small Businesses can utilize HSA accounts to fund coverage for their employees through the ACA. It is a real benefit for higher paid, white collar workers. Healthcare Options What is the ACA and how does it work. Business vs. individual coverage options and requirements. Is your business required to do anything? Tax credits of up to 50% for small businesses offering group health insurance through the Small Business Health Options Program (SHOP). COBRA alternative – Why you may never have another COBRA enrollee.