According to the Small Business Administration (SBA), the Patient Protection and Affordable Care Act (PDF) "includes a variety of measures specifically for small businesses that help lower premium cost growth and increase access to quality, affordable health insurance." Small business owners trying to figure out their rights and responsibilities have a variety of sources to turn to for up-to-date, reliable information.
Small Business Majority’s Health Coverage Guide A good place to start your research, billing itself as “Everything small business owners and their advisors need to know about offering health insurance. [...] An unbiased resource on cost estimates, tax savings, coverage options, legal rights, and more.”
Depending on the number of employees, different provisions of the Affordable Care Act may apply. The Small Business Administration has specific information on how the provisions affect: