BISMARCK, N.D. (AP) - A study by two consumer groups says 92 percent of North Dakota small businesses will be eligible for tax credits to help play the cost of employee health insurance.

The report released Wednesday by Families USA and Small Business Majority covers companies with fewer than 25 employees. It says more than 15,000 businesses in North Dakota will qualify for the program this year.

Nearly 84 percent of small businesses nationwide are eligible for the tax credit.

The findings are based on research by the Lewin Group, a health care policy research and management-consulting firm.