An employer with fewer than 25 full-time equivalent employees may qualify for a tax credit of what percentage of premiums paid, as of January 1, 2014?

The correct percentage of the tax credit available to an employer with fewer than 25 full-time equivalent employees, as of January 1, 2014, is 50% of premiums paid. This tax credit, established under the Affordable Care Act, is designed to encourage small businesses to provide health insurance to their employees by alleviating some of the costs associated with premium payments.

To qualify for this credit, employers must meet certain criteria, including having a specific number of employees and average annual wages. The intent behind this financial assistance is to make it more feasible for small businesses to offer health insurance, thereby improving access to healthcare for workers.

The other percentages listed do not align with the provisions of the Affordable Care Act enacted at that time. For example, the 30%, 40%, and 60% options do not reflect the actual tax credit structure as established for small businesses. Understanding the correct percentage and the context around it is crucial for grasping the policies that support small businesses in providing employee healthcare benefits.