|Description:||The federal health-care reform laws passed in March 2010 affect almost all employers. Certain of the provisions are specifically designed to assist small business, such as many veterinary medicine practices. Many provisions do not apply immediately. For example, health-insurance “exchanges” that will be available to provide coverage to employees of small employers are not required to be in operation until 2014. One provision that applies immediately, and that may reward veterinary medicine practices that offer health insurance to employees, is the tax credit for employee health-insurance expenses of small employers.