(Republished from the ACA “Week in Review” of June 3, 2010)  The Internal Revenue Service has begun mailing postcards  to more than 4 million small businesses and tax-exempt organizations to make them aware of the benefits of the recently enacted small business health care tax credit. The credit, which takes effect this year, is designed to encourage small business employers to offer health insurance coverage for the first time or maintain coverage they already have.  In general, the credit is available to small business employers that pay at least half the cost of single coverage for their employees in 2010.  Read more here .