What will small businesses benefit from in terms of tax credits under the ACA as of 2014?

Small businesses benefit from tax credits under the Affordable Care Act (ACA) starting in 2014 by receiving assistance in covering a higher percentage of their employees' health insurance costs. Specifically, the ACA provides tax credits to small employers who offer health insurance to their employees, enabling them to offset some of the costs associated with providing coverage.

This tax credit can cover up to 50% of the premium costs for small businesses that meet certain criteria, such as having fewer than 25 full-time equivalent employees and average annual wages below a set threshold. By substantially reducing the financial burden associated with offering health insurance, the ACA encourages small businesses to provide coverage to their employees, thereby promoting access to healthcare.

In contrast, the other options do not accurately reflect the benefits offered by the ACA tax credits. Increasing tax liability is contrary to the intent of tax credits, which aim to lower costs. Access to increased reimbursements is not a direct benefit of the tax credits, nor is it a mechanism outlined in the ACA. Lastly, mandatory additional fees would constitute an added financial burden rather than support, making it contrary to the goals of the ACA's assistance for small businesses.