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
Sec. 441. Surcharge on high income individuals.
Sec. 442. Delay in application of worldwide allocation of interest.
PART 2-PREVENTION OF TAX AVOIDANCE
Sec. 451. Limitation on treaty benefits for certain deductible payments.
Sec. 452. Codification of economic substance doctrine.
Sec. 453. Penalties for underpayments.
(c) GENERAL DEFINITIONS.-Except as otherwise provided, in this division:
(1) ACCEPTABLE COVERAGE.-The term “acceptable coverage” has the meaning
given such term in section 202(d)(2).
(2) BASIC PLAN.-The term “basic plan” has the meaning given such term in
section 203(c).
(3) COMMISSIONER.-The term "Commissioner" means the Health Choices
Commissioner established under section 141.
(4) COST-SHARING.-The term “cost-sharing" includes deductibles, coinsurance,
copayments, and similar charges but does not include premiums or any network
payment differential for covered services or spending for non-covered services.
(5) DEPENDENT.-The term "dependent" has the meaning given such term by
the Commissioner and includes a spouse.
(6) EMPLOYMENT-BASED HEALTH PLAN.-The term "employment-based health
plan"-
(A) means a group health plan (as defined in section 733(a)(1) of the Em-
ployee Retirement Income Security Act of 1974); and
(B) includes such a plan that is the following:
(i) FEDERAL, STATE, AND TRIBAL GOVERNMENTAL PLANS.-A govern-
mental plan (as defined in section 3(32) of the Employee Retirement In-
come Security Act of 1974), including a health benefits plan offered
under chapter 89 of title 5, United States Code.
(ii) CHURCH PLANS.-A church plan (as defined in section 3(33) of the
Employee Retirement Income Security Act of 1974).
(7) ENHANCED PLAN.-The term "enhanced plan" has the meaning given such
term in section 203(c).
(8) ESSENTIAL BENEFITS PACKAGE.-The term "essential benefits package" is
defined in section 122(a).
(9) FAMILY.-The term “family” means an individual and includes the individ-
ual's dependents.
(10) FEDERAL POVERTY LEVEL; FPL.-The terms "Federal poverty level" and
"FPL" have the meaning given the term "poverty line" in section 673(2) of the
Community Services Block Grant Act (42 U.S.C. 9902(2)), including any revision
required by such section.
(11) HEALTH BENEFITS PLAN.-The terms "health benefits plan" means health
insurance coverage and an employment-based health plan and includes the pub-
lic health insurance option and cooperatives under subtitle D of title II.
(12) HEALTH INSURANCE COVERAGE; HEALTH INSURANCE ISSUER.-The terms
"health insurance coverage" and "health insurance issuer" have the meanings
given such terms in section 2791 of the Public Health Service Act.
(13) HEALTH INSURANCE EXCHANGE.-The term "Health Insurance Exchange"
means the Health Insurance Exchange established under section 201.
(14) MEDICAID.-The term "Medicaid" means a State plan under title XIX of
the Social Security Act (whether or not the plan is operating under a waiver
under section 1115 of such Act).
(15) MEDICARE.-The term "Medicare" means the health insurance programs
under title XVIII of the Social Security Act.
(16) PLAN SPONSOR.-The term "plan sponsor" has the meaning given such
term in section 3(16)(B) of the Employee Retirement Income Security Act of
1974.
(17) PLAN YEAR.-The term "plan year" means-
(A) with respect to an employment-based health plan, a plan year as
specified under such plan; or