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HR3962 - Division A - Affordable Health Care Choices
Part 2 - Credit for Small Business Employee Health Coverage Expenses
Sec. 521  -  Credit for small business employee health coverage expenses
Part 3 - Limitations of Health Care Related Expenditures
Sec. 531  -  Distributions for medicine qualified only if for prescribed drug or insulin
Sec. 532  -  Limitation on health flexible spending arrangements under cafeteria plans
Sec. 533  -  Increase in penalty for nonqualified distributions from health savings accounts
Sec. 534  -  Denial of deduction for federal subsidies for prescription drug plans which have been excluded from gross income
Part 4 - Other Provisions to Carry Out Health Insurance Reform
Sec. 541  -  Disclosures to carry out health insurance exchange subsidies
Sec. 542  -  Offering of exchange-participating health benefits plans through cafeteria plans
Sec. 543  -  Exclusion from gross income of payments made under reinsurance program for retirees
Sec. 544  -  CLASS program treated in same manner as long-term care insurance
Sec. 545  -  Exclusion from gross income for medical care provided for Indians
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