Muskingum Valley Presbytery

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For the fourth and final year since the Small Employer Healthcare Tax Credit was offered in its current form to small tax-exempt employers such as churches, the Board of Pensions is providing resources to help PC(USA) churches and other employing organizations claim the credit for the 2013 tax year.

For tax-exempt employers such as yours, the credit is refundable. Even if you have no taxable income, you may be eligible to receive the credit as a refund as long as it does not exceed your income tax withholding and Medicare tax liability. Some churches have reported saving thousands of dollars in taxes, which means more money for mission, maintenance, and other needs.

Do You Qualify?

You are eligible for this tax credit if you are a small employer that

  • has fewer than 25 full-time equivalent employees;
  • pays an average wage of less than $50,000 a year; and
  • pays at least half of your employee health insurance premiums (dues).

Check Out These Resources at the Board of Pensions Website for further information.