Average wages need to be $50,000 or less: From WSJ: http://online.wsj.com/article/SB20001424052748704534904575132110999558770.html http://online.wsj.com/articl

Average wages need to be $50,000 or less: From WSJ: http://online.wsj.com/article/SB20001424052748704534904575132110999558770.html http://online.wsj.com/article/SB2000142405274870453490457513... Tax credits for businesses: Businesses with fewer than 25 employees and average wages of less than $50,000 could qualify for a tax credit of up to 35 percent of the cost of their premiums.