This is a credit of up to $3,000 per qualified employee per year for employers who employ individuals who live and work in certain economically distressed areas.

If you pay your employees while they're on leave for certain reasons (such as the birth or adoption of a child (including time to bond with the child), to address the employee's serious health condition, to care for a family member with a serious health condition, or to address exigencies arising from a family member's active duty), you may be eligible for a credit of up to 25% of the wages paid during the leave period.

If you provide child care to your employees, you may be eligible for a credit of up to $150,000 per year.

If you make differential wage payments to employees on active duty, you may be eligible for a credit of up to $4,000 per employee per year.

If you pay employment taxes on tips paid to restaurant employees, you may be eligible for a credit in the amount of the FICA and Medicare taxes paid on amounts in excess of the federal minimum wage.

If you incurred costs to set up a qualified plan, you may be eligible for a credit of up to $5,000 per year for 3 years. The credit can be increased by $500 per year if you add an auto-enrollment feature.

If you offer a qualified health plan to employees through a Small Business Health Options Program (SHOP) Marketplace and pay at least 50% of the cost of employee-only coverage, you may be eligible for a two-year credit of up to 50% of the nonelective contributions you made on behalf of your employees.