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Small business health insurance tax credit. Provides a state tax credit to Indiana small employers for qualified employee health insurance expenditures. For taxable years beginning before January 1, 2010, allows an employer to claim the credit if the employer pays at least 50% of the cost of coverage for individual coverage or family coverage. For taxable years beginning after December 31, 2009, allows an employer to claim the credit if the employer pays at least: (1) 70% of the cost of individual coverage and 60% of the cost of family coverage, if the employer provided health insurance during at least five previous years; or (2) 50% of the cost of coverage for individual or family coverage, if the employer did not provide health insurance during at least five previous years. Provides that the credit amount equals the total amount of the qualified expenditures multiplied by a percentage that is based on the number of qualified employees provided insurance. Requires the department of state revenue and the Indiana small business development corporation to develop informational materials to inform Indiana small businesses of the availability of the credit.