Firms with no more than 25 employees and average annual wages of less than $50,000 will get tax credits to offset a portion of the health insurance premiums they pay. The amount depends on the firm’s size and wage level.

Establish a process for reviewing increases in health plan premiums and require plans to justify increases. Require states to report on trends in premium increases and recommend whether certain plan should be excluded from the Exchange based on unjustified premium increases.