The 2010 health-care reform law includes benefits for small business owners who pay at least half the cost of their employees' health insurance.  That's because qualifying small businesses can get a 2010 federal tax credit of up to 35 percent on health, dental and vision insurance premiums.  In 2014, the credit goes up to 50 percent.  That's in addition to certain state credits and subsidies.

Here's How the tax credit works:

Sample Company

# of Employees: 10

Average annual wages: $25,000

Total Annual employer contributions to health insurance ($7,000 per employee): $70,000

Federal Tax Credit (35% of $70,000): $24,500

*For companies with fewer than 25 full-time employees and less than $50,000 in average annual wages.

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