Jim Houser and his wife have owned an auto repair shop in Portland, Oregon for over 25 years, and it’s important to them to retain their employees and keep them healthy. They invest time, energy and money to train their workers and they don’t want to lose valuable employees. That’s why Jim has always provided health insurance to his employees. But in the last ten years, Jim has been forced to contend with skyrocketing premium increases, with premiums making up over 20 percent of his payroll. Thanks to the Affordable Care Act, Jim and small business owners like him are getting immediate relief. The health reform law provides tax credits for small businesses that offer employees health insurance. And small business owners like Jim are benefiting from the tax credit today. Jim estimates that the tax credits will save him over $10,000.