The term “credit period” means, with respect to any eligible small employer, the 2-consecutive-taxable year period beginning with the 1st taxable year in which the employer (or any predecessor) offers 1 or more qualified health plans to its employees through an Exchange.

One-2-3-45 rethinks how to leverage 2D diffusion models for 3D AIGC and introduces a novel forward-only paradigm that avoids time-consuming optimization. [11/14/2023] Check out our new work One-2-3-45++! [10/25/2023] We released rendering scripts for evaluation and APIs for effortless inference. [09/21/2023] One-2-3-45 is accepted by NeurIPS 2023.

§ 1.45R-2 Eligibility for the credit. ( a ) Eligible small employer. To be eligible for the credit under section 45R, an employer must be an eligible small employer.

45R credit for the portion of the 2014 health plan year that continues into 2015, the tax credit will be calculated at the 50 percent rate (35 percent rate for tax-exempt eligible small employers) for the corresponding portion of the 2015 taxable year.

Jul 21, 2014 · Section 45R generally provides a tax credit to certain small employers that offer health insurance coverage to their employees. The regulations affect small employers, both taxable and tax-exempt, that are or might be eligible for the tax credit.

Jun 30, 2014 · Section 45R of the Code offers a tax credit to certain small employers that provide insured health coverage to their employees.

View the PDF for 26 CFR 1.45R-3; These links go to the official, published CFR, which is updated annually. As a result, it may not include the most recent changes applied to the CFR. Learn more.

§ 1.45R-3 Calculating the credit. (a) In general. The tax credit available to an eligible small employer equals 50 percent of the eligible small employer 's premium payments made on behalf of its employees under a qualifying arrangement , or in the case of a tax-exempt eligible small employer , 35 percent of the employer 's premium payments ...

Title 26 was last amended 2/28/2025. § 1.45R-0 Table of contents. This section lists the table of contents for §§ 1.45R-1 through 1.45R-5. § 1.45R-1 Definitions. (a) Definitions. (1) Average premium. (2) Composite billing. (3) Credit period. (4) Eligible small employer. (5) Employee. (6) Employer-computed composite rate. (7) Exchange.

To be eligible for the credit, an employer must have employees as defined in § 1.45R-1 (a) (5) during the taxable year. All such employees of the eligible small employer are taken into account for purposes of determining the employer's FTEs and average annual FTE wages.