The IRS has FINALLY issued proposed regs that define the rules for the small employer health care tax credit. These rules will be of interest to you if you:
1) have 25 or fewer employees,
2) pay an average of less than $50,000 per employee per year, and
3) pay 50% or more of your employees health insurance (or are interested in doing so).
If all of the above apply, you may qualify for the credit. Let us know if you need more information.