Credit period
(3) Credit period(i) In general. The term credit period means, with respect to any eligible small employer (or any predecessor employer), the two-consecutive-taxable-year period beginning with the first taxable year beginning after 2013, for which the eligible small employer files an income tax return with an attached Form 8941, Credit for Small Employer Health Insurance Premiums (or files a Form 990T, Exempt Organization Business Income Tax Return, with an attached Form 8941 in the case of a tax-exempt eligible employer). For a transition rule for 2014, see 1.45R3(i).