Short answer: SHOP is the ACA’s Small Business Health Options Program; the marketplace where employers with 1 to 50 full-time-equivalent employees can offer group coverage and may qualify for the small-business tax credit.
The Small Business Health Options Program (SHOP) lets small employers, generally those with 1 to 50 full-time-equivalent employees; offer ACA-compliant group coverage to their workers. Enrollment is usually handled directly through carriers or brokers. The main draw is the Small Business Health Care Tax Credit, worth up to 50% of premiums for employers with fewer than 25 FTEs, qualifying average wages, and at least a 50% premium contribution through SHOP.