Please Note: The guide and this webpage should not be intended and should not be construed to advise employers on how to comply with the federal health reform law.
Select Employer Provisions Effective Immediately
Small Business Tax Credits
Small businesses with low and middle-income workers may be eligible for tax credits to help pay for the cost of health insurance.
Effective Date: Tax year 2010
- State Guide to Federal Health Reform for Massachusetts Employers - Small Business Tax Credits
- IRS Detailed Guidelines: http://www.irs.gov/pub/irs-drop/n-10-44.pdf
- IRS 3-step Guide: http://www.irs.gov/pub/irs-utl/3_simple_steps.pdf
- IRS FAQ: http://www.irs.gov/newsroom/article/0,,id=220839,00.html
- IRS One-page flyer: http://www.irs.gov/pub/newsroom/taxcreditflyer.pdf
- Small Business Majority Calculator Link: http://www.smallbusinessmajority.org/tax-credit-calculator/
Grants for Small Employer Wellness Programs
Funding is available to help small businesses establish worksite wellness programs to keep employees healthy.
Effective Date: Immediately; grant money for 2011 - 2015
- State Guide to Federal Health Reform for Massachusetts Employers - Grants for Small Employer Wellness Programs
Early Retiree Reinsurance Program
Employers who apply to the federal government may receive financial assistance to help pay for expensive medical costs of early retirees.
Effective Date: June 1, 2010- Jan. 1, 2014
(may end earlier if funding expires)
- State Guide to Federal Health Reform for Massachusetts Employers - Early Retiree Reinsurance Program
- Website with Application: http://www.ERRP.gov
- Hotline: 877-574-3777
Reasonable Break Time and Space for Nursing Mothers
Employers are required to provide adequate break time and space for breastfeeding workers.
Effective Date: Immediately
- State Guide to Federal Health Reform for Massachusetts Employers - Reasonable Break Time and Space for Nursing Mothers
- Dept. of Labor Fact Sheet: http://www.dol.gov/whd/regs/compliance/whdfs73.pdf
Various consumer protections go into effect, including limits on annual and lifetime benefits, rescission, coverage for preventive care, coverage for pre-existing conditions, and coverage for young adults up to age 26.
Effective Date: Some start on September 23, 2010; others in future years.