Fighting to make Connecticut a top state for business, jobs, and economic growth.

The Connecticut Business & Industry Association is the voice of business in Connecticut, with thousands of member companies championing change at the State Capitol, shaping debate about economic competitiveness, and fighting for a better future for all.


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Tax Incentives, Penalties, Calculations.

Resources, expertise, & information for all your needs

Employer Penalty

Small employers with fewer than 50 full-time equivalent employees (FTEs): Exempt from Employer Shared Responsibility Requirements and related penalties. Employers with...

Employer Penalty Appeals Process

Under the ACA some employers may face financial penalties if they do not provide minimum affordable health insurance coverage as...

Counting Employees

An employer must employ at least 50 full-time employees or a combination of full-time and part-time employees equal to at...

Determining Employee Benefit Eligibility to Avoid Penalties

Final ACA regulations specify two methods for determining full-time employee status for purposes of benefit eligibility and potential liability under...

Employer Payment Plans

Can an employer reimburse employees on a pre-tax basis for individual insurance premiums purchased on or off the exchange? No....

Individual Subsidies

Employees and individuals who do not have access to an employer-sponsored medical plan may be eligible for premium tax credits....

Individual Penalty

The Individual Shared Responsibility provision of the ACA begins Jan. 1, 2014. All individuals (unless otherwise exempted) not enrolled in...

Relief from Individual Penalty

The ACA requires that all U.S. citizens (with certain exceptions) must maintain minimum essential health insurance coverage or be subject...

Small Business Tax Credit

The small business healthcare tax credit is targeted at those businesses with low- and moderate-income workers. The credit is designed...

ACA Tax Provisions

Tax Provisions for Individuals Tax Provisions for Employers Tax Provisions for Other Organizations Miscellaneous Provisions

Patient-Centered Outcomes Research Institute Fee

Background The ACA imposed a new fee on plan sponsors and issuers of individual and group policies, called the Patient-Centered...