What type of coverage provides a tax credit for premiums paid by small employers in Louisiana?

Group health insurance is the correct choice because it specifically addresses the context of small employers offering health coverage to their employees. In Louisiana, small employers who provide group health insurance may be eligible for tax credits under specific provisions designed to encourage the provision of health benefits. These credits are part of state and federal incentives aimed at making healthcare more accessible for small businesses and their employees.

The other types of insurance listed do not typically offer tax credits related to premiums for small employers. Medicare Supplement insurance is designed to augment traditional Medicare benefits for individuals who qualify for Medicare, and it does not apply to small employer groups. Life insurance primarily provides financial protection for beneficiaries in the event of the policyholder's death and does not involve premium tax credits for small employers in the same way. Long Term Care insurance covers nursing care and related services but similarly does not provide such tax credits for small employers. Therefore, group health insurance stands out as the type of coverage that supports small employers through tax incentives.