The small employer tax credit, which was added to the Internal Revenue Code by the health care reform law, is effective for taxable years beginning in 2010.
Anthem has been gracious enough to produce a fact sheet on the tax credit.
For more details about whether you qualify for the tax credit and how to claim the credit, talk with your tax advisor, due to the complexity associated with determining the amount of credit an employer is entitled to receive. Or, call me and I can help.