Enrolled Agent Exam [Part 2] 72, Employer Health Insurance Premium Credit

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...