8
Subtitle A--Shared Responsibility
P
ART
1--I
NDIVIDUAL
R
ESPONSIBILITY
Sec. 401. Tax on individuals without acceptable health care coverage.
P
ART
2--E
MPLOYER
R
ESPONSIBILITY
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
P
ART
1--G
ENERAL
P
ROVISIONS
Sec. 441. Surcharge on high income individuals.
Sec. 442. Delay in application of worldwide allocation of interest.
P
ART
2--P
REVENTION OF
T
AX
A
VOIDANCE
Sec. 451. Limitation on treaty benefits for certain deductible payments.
Sec. 452. Codification of economic substance doctrine.
Sec. 453. Penalties for underpayments.
(c) G
ENERAL
D
EFINITIONS
.--Except as otherwise
1
provided, in this division:
2
(1) A
CCEPTABLE COVERAGE
.--The term ``ac-
3
ceptable coverage'' has the meaning given such term
4
in section 202(d)(2).
5
(2) B
ASIC PLAN
.--The term ``basic plan'' has
6
the meaning given such term in section 203(c).
7
(3) C
OMMISSIONER
.--The term ``Commis-
8
sioner'' means the Health Choices Commissioner es-
9
tablished under section 141.
10
(4) C
OST
-
SHARING
.--The term ``cost-sharing''
11
includes deductibles, coinsurance, copayments, and
12
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