The Navigator Resource Guide has not been updated for 2025 Open Enrollment. For more current information please visit:
cms.gov/marketplace/in-person-assisters/information-partners.
QUESTION

I’m interested in SHOP coverage but there aren’t any participating insurers in my area. Can I still get SHOP coverage, and can I still get the tax credit?

Coverage for small employers | Small Employer Coverage |
ANSWER

If there are no insurers participating in the SHOP then you can’t get SHOP coverage, but you can offer non-SHOP small group coverage. Generally, you are only eligible for the small business health insurance tax credit if you choose to purchase SHOP coverage. However, the IRS is providing relief that allows small businesses to claim the credit if they offer small group coverage other than a SHOP plan if their principal business address is in a county where there are no SHOP plans available, and if that coverage meets certain federal requirements. (IRS, Small Business Health Care Tax Credit and the SHOP Marketplace; IRS, 2022 Instructions for Form 8921).

Individuals with no coverage
Individuals with coverage
Coverage for small employers
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