What percentage of coverage costs is covered by tax credits for small businesses as of 2014?

Tax credits for small businesses under the Affordable Care Act (ACA) were designed to make health insurance more affordable for them. As of 2014, small businesses could receive tax credits covering up to 50% of the costs of employee health insurance premiums. This incentive was especially beneficial for small employers with fewer than 25 full-time equivalent employees and average annual wages below a specific threshold. The goal of these tax credits was to encourage small employers to provide health insurance to their employees, thereby increasing overall access to healthcare.

Other percentages listed in the options are not reflective of the actual tax credit percentage established by the ACA for small businesses in that year. Consequently, the correct answer highlights the specific support intended to aid small businesses in providing healthcare benefits.