WASHINGTON - President Obama will seek to reassure the small-business community during a brief trip to Maine, a politically friendly state he carried by nearly 20 points in the 2008 general election. While in New England, he will also make a quick stop in Massachusetts for a couple of Democratic National Committee fundraisers.

Under the new health care law, companies with more than 50 employees will be required to pay a fee of $2,000 per worker if they do not provide coverage and any employee receives federal health care subsidies. The first 30 workers are deducted from the overall cost calculation.

Small businesses, however, are immediately eligible for a tax credit covering 35 percent of the premiums paid to help cover their workers. The credit is set to expand to 50 percent of premium costs in 2014. Firms can claim the credit between 2010 and 2013, and for any two years beyond that point.

In order to qualify for the credit, a company needs to have fewer than the equivalent of 25 full-time workers, according to the administration. It must also pay average annual wages under $50,000 and cover at least 50 percent of its workers' health care coverage.

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Source: CNN.com