H.R. 3200/Division A/Title IV

— AMENDMENTS TO INTERNAL REVENUE CODE OF 1986

 * SUBTITLE A—SHARED RESPONSIBILITY
 * /Subtitle A/Part 1
 * Sec. 401. Tax On Individuals Without Acceptable Health Care Coverage.


 * /Subtitle A/Part 2
 * Sec. 411. Election to Satisfy Health Coverage Participation Requirements.
 * Sec. 412. Responsibilities of Nonelecting Employers.


 * SUBTITLE B—CREDIT FOR SMALL BUSINESS EMPLOYEE HEALTH COVERAGE EXPENSES
 * Sec. 421. Credit for Small Business Employee Health Coverage Expenses.


 * SUBTITLE C—DISCLOSURES TO CARRY OUT HEALTH INSURANCE EXCHANGE SUBSIDIES
 * Sec. 431. Disclosures to Carry Out Health Insurance Exchange Subsidies.


 * SUBTITLE D—OTHER REVENUE PROVISIONS
 * /Subtitle D/Part 1
 * Sec. 441. Surcharge on High Income Individuals.
 * Sec. 442. Delay in Application of Worldwide Allocation of Interest.


 * /Subtitle D/Part 2
 * Sec. 451. Limitation on Treaty Benefits for Certain Deductible Payments.
 * Sec. 452. Codification of Economic Substance Doctrine.
 * Sec. 453. Penalties for Underpayments.

