HC Reform Update from Mark Sanna: About 16.6 million workers are employed by small businesses that are eligible for health insurance tax credits under the new health care law. However, a report by the Commonwealth Fund estimated that only 3.4 million of those workers are at firms that would take advantage of the tax credit. For the most part, those are firms that already offer their employees health insurance. Those firms that do not offer coverage are unlikely to consider the tax breaks enough of a financial incentive to start doing so, according to the report's authors.