![Enrolled Agent Exam [Part 2] 72, Employer Health Insurance Premium Credit](/_next/image?url=https%3A%2F%2Fartwork.captivate.fm%2F66dc02ed-369e-49e5-89a7-db7df9f63a25%2F20260115-1339-Image-Generation-simple-compose-01kf1sj7hsfcqbept.png&w=640&q=75)
Enrolled Agent Exam [Part 2] 72, Employer Health Insurance Premium Credit
Published: July 8, 2026
Duration: 3:06
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
- The Small Business Health Care Tax Credit requires fewer than 25 Full-Time Equivalent (FTE) employees, which is based on total hours worked, not a simple headcount.
- Eligibility requires average annual wages below an inflation-adjusted threshold and that the health insurance be purchased through a SHOP Marketplace.
- The maximum credit is 50% o...