Your business may still qualify for tax credits under the health care reform bill even if you have more than 25 employees and even if their average salaries are more than $50,000.

Why?

Well, one thing that should be pointed out about the language for qualifying for the small business tax credit in the health care reform bill:

A full-time “equivalent” employee is one who works 2,080 hours per year, but in doing the calculation, you do not have to count more hours than that per employee. (§ 1421 (a)(2)(B) of the bill which will be 26 U.S.C. § 45R tomorrow at 11:15 EDT). This makes it easier to qualify for the $50,000 per year per employee threshold. And part time employees, naturally, won’t “fill up” one spot, so 50 people working less than half time may still leave you qualifying.

You can find out the numerous other details elsewhere, but I have not seen this reported widely.