According to BNA's (May 20) Daily Report for Executives, thousands of churches with fewer than 25 full-time-equivalent employees missed the May 15 filing deadline to claim a 25% tax credit for health insurance premiums paid to their clergy and staff in 2010. Also to qualify, the average 2010 wages paid per full-time equivalent employee must have been less than $50,000. Reporting on findings by the Evangelical Council for Financial Responsibility, the report says that the credit-- for both small businesses and small non-profits-- was part of last year's health care reform bill, the Patient Protection and Affordable Care Act. (Information from IRS). Churches operating on a later-than-year-end fiscal year for tax purposes still have time to claim the credit for 2010, and all small churches can claim the credit for 2011 by filing IRS Form 8941 and Form 990-T on a timely basis.