Not sure how to navigate the new tax rules regarding health care? Attorney and CPA Mark Kohler says you might want to take advantage of what’s called the Small Business Health Care Tax Credit. Here, Kohler offers three important rules for maximizing your savings with this credit:

1. It is only available to business owners who have 25 or fewer full-time employees.
2. The average wage base for all of your full-time employees must be $50,000 or less.
3. Employers must cover at least 50 percent of employee health insurance premiums.