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What Resources Does the Government Provide to Small Businesses?

How do the Centers for Medicare & Medicaid Services (CMS) for Small Businesses work?

Government Agencies

Following is a list of sites that have specific information dealing with small businesses. Links to these and many other government resources can be found at www. USA.gov, the U.S. government’s official web portal.

Centers for Medicare & Medicaid Services (CMS). The CMS manages the federal health insurance exchange at www.HealthCare.gov, which includes the SHOP marketplace for small businesses.

Department of Agriculture—Office of Small & Disadvantaged Business Utilization (OSDBU). The mission of the OSDBU is to provide maximum opportunities for small businesses to participate in USDA contracting activities by establishing and attaining small disadvantaged business program goals.

Department of Commerce. The Commerce Department’s mission is to create the conditions for economic growth and opportunity by promoting innovation, entrepreneurship, competitiveness and stewardship.

Department of Labor: Occupational Safety & Health Administration (OSHA). OSHA’s mission is to assure the safety and health of America’s workers by setting and enforcing standards; providing training, outreach and education; establishing partnerships; and encouraging continual improvement in workplace safety and health.

Small Business Administration (SBA). The mission of the SBA is to maintain and to strengthen the Nation’s economy by enabling the establishment and viability of small businesses and by assisting in the economic recovery of communities after disasters.

Social Security Administration. The Social Security Administration is the Nation’s primary income security Agency. It pays retirement, disability and survivors benefits to workers and their families; administers the Supplemental Security Income program; and issues Social Security numbers.

Department of Labor (DOL). The DOL administers a variety of federal labor laws including those that guarantee workers’ rights to safe and healthful working conditions, a minimum hourly wage and overtime pay, freedom from employment discrimination, unemploy- ment insurance and other income support.

Equal Employment Opportunity Commission (EEOC). The mission of the EEOC is to eradicate employment discrimination at the workplace.

Other Government Resources

BusinessUSA.gov. A centralized, one-stop platform to make it easier for businesses to access services to help them grow and hire. It implements a “no wrong door” approach for small businesses and exporters by using technology to quickly connect businesses to the services and information relevant to them, regardless of where the information is located or which agency’s website, call center, or office they go to for help.

HealthCare.gov. The federal government’s health insurance marketplace, including the Small Business Health Options Program (SHOP) Marketplace that small businesses can use to provide health coverage to their employees.

usiness Tax Publications

Following is a list of IRS tax publications for businesses and their owners. The publications are available online at www.irs.gov.

Pub. #

Title

1

Your Rights As a Taxpayer

15

Circular E, Employer’s Tax Guide

15-A

Employer’s Supplemental Tax Guide

15-B

Employer’s Tax Guide to Fringe Benefits

51

Circular A, Agricultural Employer’s Tax Guide

80

Circular SS—Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands

225

Farmer’s Tax Guide

334

Tax Guide for Small Business

463

Travel, Entertainment, Gift, and Car Expenses

505

Tax Withholding and Estimated Tax

509

Tax Calendars

510

Excise Taxes

515

Withholding of Tax on Nonresident Aliens and Foreign Entities

527

Residential Rental Property (Including Rental of Vacation Homes)

531

Reporting Tip Income

535

Business Expenses

536

Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

537

Installment Sales

538

Accounting Periods and Methods

541

Partnerships

542

Corporations

544

Sales and other Dispositions of Assets

547

Casualties, Disasters, and Thefts

550

Investment Income and Expenses

551

Basis of Assets

556

Examination of Returns, Appeal Rights, and Claims for Refund

560

Retirement Plans for Small Business

583

Starting a Business and Keeping Records

587

Business Use of Your Home (Including Use by Day-Care Providers)

594

The IRS Collection Process

595

Capital Construction Fund for Commercial Fishermen

597

Information on the United States—Canada Income Tax Treaty

901

U.S. Tax Treaties

925

Passive Activity and At-Risk Rules

946

How to Depreciate Property

957

Reporting Back Pay and Special Wage Payments to the Social Security Administration

966

Electronic Choices to Pay All Your Federal Taxes

969

Health Savings Accounts and Other Tax-Favored Health Plans

1544

Reporting Cash Payments of Over $10,000

1635

Understanding Your Employer Identification Number (EIN)

1779

Independent Contractor or Employee