One of the premier goals of the Affordable Care Act ("ACA") is to get everyone covered by some form of health insurance. The main aspect most people hear about is the "mandate" that employers provide health insurance to their employees. While this mandate only applies to those employers with 50 or more employees (and it has been delayed until 2015) the ACA encourages small businesses to provide health care coverage by offering attractive tax credits. Proper understanding of the ACA, and some planning, can help you maximize your tax credit.