According to the Triangle Business Journal,
Lexington Democrat Hugh Holliman wants to give tax credits of $400 per
employee to small businesses that provide health insurance to their
workers. I see only two problems with this.

First, the value of
the credit covers one month of high deductible insurance and so has
little affect on costs to the small business for providing insurance.

and more important, it goes to the business. If the state really wants
to encourage health insurance participation, it should give credits to
individuals, remove regulations on minimum coverage, and allow
insurance providers from other states to offer policies in North
Carolina. Giving the credits directly to individuals makes the
individual less dependent on the munificence (and good fortune) of the
employer and makes it less likely that the individual would face an
insurance crisis if ever laid off. All three measures could broaden the
pool and independently lower costs.

Needless to say BCBS-NC, Cigna, and the NC Association of Health Plans all support the legislation.