Only 360,000 small businesses benefited last year from a tax credit designed to make health insurance more affordable. That's partly because Congress limited the availability of this credit to hold down the cost of the $940 billion health care reform law. Only businesses with 25 or fewer employees, who made average wages of $50,000 or less, are eligible for the tax credit. The credit currently covers up to 35 percent of the employer's contribution to health insurance premiums. The White House wants Congress to spend another $14 billion on health care reform to expand the tax credit to businesses with up to 50 employees.