# Small Business Health Options Program

> Small Business Health Options Program — The ACA marketplace for small-group coverage — generally employers with 1 to 50 full-time equivalents (up to 100 in some states), at least one employee who is not an owner or family member, and 70% of those offered enrolling. The only route to the small business health care tax credit.

Source: https://lopifi.com/glossary/small-business-health-options-program
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is small business health options program?** In accounting, small Business Health Options Program means the ACA marketplace for small-group coverage — generally employers with 1 to 50 full-time equivalents (up to 100 in some states), at least one employee who is not an owner or family member, and 70% of those offered enrolling. The only route to the small business health care tax credit.

## Also known as

- SHOP

## Words this system refuses for it

- the Marketplace for individuals

- **Category:** Benefits
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** credit