The Obama administration has unveiled a tax cut for small companies that provide health insurance, but business groups gave it a mixed review. The full benefit goes to companies that have 10 or fewer workers with average salaries of $25,000 or less. They can get the federal government to pick up 35% of their premiums. But sole proprietors aren't eligible. And neither are firms with 25 or more employees, or average wages of $50,000 and above.