A business tax credit offered as part of healthcare reform has helped to sharply boost coverage among smaller employers, reports the Wall Street Journal. According to data from Bernstein Research, the percentage of businesses with between three and nine employees offering coverage this year stands at 59 percent, compared to 46 percent in 2009. Under reform, employers with 10 or fewer full-time workers and average annual wages of under $25,000 receive a full tax credit to provide coverage. Government officials say as many as 4 million businesses qualify for the credit. Article