About 85,100 small businesses in Missouri are eligible to receive a federal tax credit this year if they purchase health insurance for their workers, a study of the new health overhaul has concluded.

These firms comprise about 92 percent of Missouri's small businesses — defined as companies that employ fewer than 25 workers.

"This tax credit is very important because the people most likely to be uninsured are the people who work in small businesses that are having enormous difficulty affording health coverage for their workers," said Ron Pollack, executive director of Families USA, a consumer health advocacy group in Washington. "(It) will make health coverage much more affordable than it is today."

The study — sponsored by two national, nonpartisan nonprofits, Families USA and Small Business Majority — was made public Monday. The report was prepared by the Lewin Group, a data analysis organization based in northern Virginia.

Of the small businesses in Missouri eligible to receive a tax credit, about 25,100 are qualified to receive the maximum tax credit of up to 35 percent of the employer's costs for purchasing employee health insurance.

"Small businesses who are already providing coverage will get relief," said Pollack, adding that it is too early to speculate to what extent the tax credit will spur small businesses to purchase employee health coverage.

Here's how the tax credit works:

Starting in the 2010 tax year, small businesses with fewer than 25 workers at average wages of less than $50,000 can qualify for a tax credit — if the firm pays for at least half the cost of each employee's health premiums.

Firms that employ 10 or fewer workers at average wages of less than $25,000 are eligible for the maximum tax credit of up to 35 percent (25 percent for nonprofit firms) of the average cost of a small group plan in their state.

In calculating eligibility, two half-time workers count as one full-time worker. Health care advocates say this will increase the prospect for part-time employees of obtaining health coverage.

A new website (www.healthcare.gov) has been set up to enable small business owners to view all of the options for small group health coverage.

Pollack will be appearing at 7 tonight at a public forum and discussion at the Kirkwood Baptist Church at 211 North Woodlawn Avenue, Room 304, in Kirkwood.

Dr. James Kimmey, president and chief executive of the Missouri Foundation for Health, and Dr. Heidi Miller, a primary physician with Family Care Health Centers, also will be presenting information and answering questions about health reform. Admission is free.