Small Business Tax Credit

What is SHOP?
SHOP helps small businesses and nonprofit organizations throughout Idaho provide health insurance to their employees. The program is open to small businesses with 2-50 full-time equivalent employees. You don’t have to wait for an Open Enrollment Period if eligible. Businesses can start offering SHOP coverage to their employees any time of year.

Small Business Health Care Tax Credit
Businesses that qualify for a SHOP ID, purchase a Your Health Idaho-certified group plan and have fewer than 25 full-time equivalent (FTE) employees making an average of about $56,000 or less may qualify for the small business health care tax credit.

Visit the SHOP Tax Credit Estimator to find out if your business qualifies.

How much will the tax credit* pay?

  • Up to 50% of your contribution to employee premiums if you are a qualifying small business
  • Up to 35% of your contribution to employee premiums if you are a qualifying tax-exempt small employer

*The tax credit is available for two years

For more information about the Small Business Tax Credit, visit the IRS website or speak with a tax professional.

How to Apply and Enroll

  1. Work with a Your Health Idaho-certified agent or broker to complete and submit your application to with “SHOP request” in the subject line

OR mail the completed form to:

Your Health Idaho
P.O. Box 50143
Boise ID, 83705

  1. Your Health Idaho will assign you a SHOP number
  2. Shop and enroll in a plan directly with a participating carrier
  3. Use your SHOP ID and information from your insurance plan to claim the small business health care tax credit by filing form 8941 with the IRS