H.R. 3200/Division A/Title IV

TITLE IV — AMENDMENTS TO INTERNAL REVENUE CODE OF 1986

SUBTITLE A—SHARED RESPONSIBILITY

Part 1—Individual Responsibility

Sec. 401. Tax On Individuals Without Acceptable Health Care Coverage.

Part 2—Employer Responsibility

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

Part 1—General 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.