In other words, an Obamacare refund.
. . .then there is a tax credit that may put money in your pocket.
The tax credit is available not only for small businesses but also for "small tax-exempt employers such as charities."
Including churches, mosques and synagogues.
No matter that they are tax-exempt organizations: "The credit is refundable, so even if you have no taxable income, you may be eligible to receive the credit as a refund so long as it does not exceed your income tax withholding and Medicare tax liability."
In other words, it's free money from the government to reward small businesses and charitable organizations for covering at least half the cost of their employees' medical insurance.
It's an incentive program to encourage responsible behavior by employers. When they provide medical insurance for their employees, or at least help make it affordable for their employees to cover themselves, a public service is accomplished. This is better for everyone than, say, leaving employees with no better option than seeking routine medical care at hospital emergency rooms where everyone will have to pick up the cost.
But this is an after-the-fact incentive. It rewards organizations for what they're already doing ... and might continue doing without the incentive.
When that is the case, the government is forking out taxpayer money unnecessarily.
As far as I can tell, there's not even any means for testing whether the recipients of these tax credits or refunds need the help. Not all small businesses are struggling, after all. Some may be doing just fine. Charities, meanwhile, already get tax breaks, as noted above.
For the beneficiaries, however, this can quickly turn into a popular feature of Obamacare. They get money. Hooray! Does the program actually improve access to or quality of medical care for anyone? Possibly not, given that those who qualify for the benefit already are paying for medical insurance.
Isn't this the sort of government program that has gotten European countries into so much financial trouble?