The Affordable Care Act includes a provision designed to help small em

The Affordable Care Act includes a provision designed to help small employers make health insurance coverage available to their employees.

This provision allows small employers to reduce their federal income tax by a percentage of the employer’s contribution to health insurance for employees. This subsidy, in the form of reduction of income taxes, is called a
A) marginal tax rate.
B) tax credit.
C) tax bracket.
D) tax deduction.

ANSWER

Answer: B