On April 27, the Internal Revenue Service (IRS) issued guidance on providing relief for certain small businesses that wish to claim the Small Business Health Care Tax Credit for 2017 and later years. According to the IRS website , the Small Business Health Care Tax Credit provides a maximum credit of up to 50 percent of premiums paid for small business employers and 35 percent of premiums paid for small tax-exempt employers. The credit is available to eligible employers for two consecutive taxable years. Generally, in order to claim the credit, small employers must enroll in a Small Business Health Options Program plan, according to HealthCare.gov . Additionally, qualified employers must employ fewer than 25 full-time equivalent employees, pay an average wage of less than $51,600 a year and pay at least half of employee health insurance premium costs. In recognition of 2018 National Small Business Week from April 29 to May 5, the IRS has also hosted daily webcasts that are designed to help small business owners and self-employed individuals handle various common tax situations, including common tax deductions, IRS payment options and information on the Small Business and Self-Employed Tax Center . Small business owners can find more information on the Small Business Health Care Tax Credit or the 2018 National Small Business Week webcasts on the IRS website.