The Affordable Care Act Includes a Provision Designed to Help

The Affordable Care Act includes a provision designed to help small employers make health insurance coverage available to their employees.This provision allows small employers to directly reduce their federal income tax by a percentage of the employer's contribution to funding health care for employees.This subsidy,in the form of reduction of income taxes,is called a

A) marginal tax rate.
B) tax credit.
C) tax bracket.
D) tax deduction.