If your business qualifies for the small-business health care tax credit, you may be able to pay less in taxes by offering health benefits to your employees — although the tax credit is only available for up to two years, so small businesses cannot count on it for long-term support.
Employers can claim the tax credit on Form 8941 (instructions here). Initially, the small business health care tax credit was only available to employers that purchased their coverage via the SHOP exchange. But as SHOP options dwindled, the IRS issued transitional relief that allowed small businesses to obtain the tax credit even if their plan was purchased outside the SHOP exchange.