H.R. 3962/Division A/Title V/Subtitle B

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Part 1—General Provisions
Sec. 551. Surcharge on High Income Individuals.
Sec. 552. Excise Tax on Medical Devices.
Sec. 553. Expansion of Information Reporting Requirements.
Sec. 554. Repeal of Worldwide Allocation of Interest.
Sec. 555. Exclusion of Unprocessed Fuels from the Cellulosic Biofuel Producer Credit.
Part 2—Prevention of Tax Avoidance
Sec. 561. Limitation on Treaty Benefits for Certain Deductible Payments.
Sec. 562. Codification of Economic Substance Doctrine; Penalties.
Sec. 563. Certain Large or Publicly Traded Persons made Subject to a more likely than not Standard for Avoiding Penalties on Underpayments.
Part 3—Parity in Health Benefits
Sec. 571. Certain Health Related Benefits Applicable to Spouses and Dependents Extended to Eligible Beneficiaries.