Obamacare: Another Devil in the details. To begin with, the GAO said, the tax credit is structured so its biggest benefits go to very small companies paying low wages. About 4 out of 5 such businesses don't offer coverage, and the tax credit is not sufficient to encourage them to start doing so. Obama's health care aid to small firms disappoints | Comcast The above link tells the whole story. Complexity has been another obstacle. IRS Form 8941, which employers must complete to claim the credit, has 25 lines and seven worksheets, the GAO said. Some tax preparers told the agency it took clients from two to eight hours to pull together supporting information and tax professionals another three to five hours to calculate the credit. I have come to the conclusion that you can not trust what Obama says Obamacare will do. One must judge it by what it really does.