The Small Business Health Options Program (SHOP) plans are health insurance plans specifically designed for small businesses and non-profit organizations. They are available to employers with 1 to 50 employees. SHOP plans offer a variety of coverage options and allow small business owners to provide health and sometimes dental insurance to their employees. The key benefits of SHOP plans include tax credits for eligible small businesses, flexibility in terms of coverage options, and the ability to control the coverage offered and how much the employer pays toward employee premiums.