Almost 72,000 Tennessee small businesses and tax-exempt organizations can expect to receive a little reminder about health care tax credit benefits in the next few days.

The Internal Revenue Service this week is sending more than 4 million postcards promoting the credit created by the Patient Protection and Affordable Care Act passed by Congress last month.

The credit is available this year through 2013 and allows for a credit of up to 35 percent of premiums paid by eligible small business employers.

Tax exempt groups can take up to 25 percent. Employers with 10 or fewer full-time equivalent employees who earn an average of $25,000 or less can claim the highest credit.

There is no credit for those with more than 25 employees that have an annual average wage of $50,000 or more.