True or False: Only employers who seek to claim the Small Business Health Care Tax Credit are required to obtain eligibility determination from Georgia Access.

The statement is true because the Small Business Health Care Tax Credit is specifically designed to support small businesses in providing health insurance to their employees. To qualify for this tax credit, employers must obtain an eligibility determination from the Georgia Access program, which helps ensure that they meet the necessary requirements, such as the number of employees and average wages.

This process is crucial because it helps businesses understand if they are eligible for the tax credit and guides them in taking the correct steps to benefit from it. In this context, the focus is solely on those employers who wish to access this specific tax credit, making eligibility determination a requirement for them.