Starting by 2014, businesses that employ 100 or fewer workers will be able to buy insurance through an insurance marketplace, or exchange. According to the Congressional Budget Office, the insurance small businesses buy through an exchange "would have lower administrative costs, on average, than the policies those firms would buy under current law, particularly for very small firms."
Also keep in mind that if you run a small business that employs fewer than 25 workers earning less than $50,000 a year, and you pay for at least half of your employees' health insurance costs, you may qualify for a tax credit of up to 35%. Starting in 2014, those credits increase to 50%.
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