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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. Distributions for medicine qualified only if for prescribed drug or insulin.

Sec. 443. 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.

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PART 3—PARITY IN HEALTH BENEFITS

Sec. 461. Certain health related benefits applicable to spouses and dependents extended to eligible beneficiaries.

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9 SEC. 114. NONDISCRIMINATION IN BENEFITS; PARITY IN
20 MENTAL HEALTH AND SUBSTANCE ABUSE
21 DISORDER BENEFITS.
22 (a) NONDISCRIMINATION IN BENEFITS.—A qualified
23 health benefits plan shall comply with standards estab
24 lished by the Commissioner to prohibit discrimination in
25 health benefits or benefit structures for qualified health

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psge 1055

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1 benefits plans, building from sections 702 of Employee
2 Retirement Income Security Act of 1974, 2702 of the
3 Public Health Service Act, and section 9802 of the Inter4
nal Revenue Code of 1986.
5 (b) PARITY IN MENTAL HEALTH AND SUBSTANCE
6 ABUSE DISORDER BENEFITS.—To the extent such provi
7 sions are not superceded by or inconsistent with subtitle
8 C, the provisions of section 2705 (other than subsections
9 (a)(1), (a)(2), and (c)) of section 2705 of the Public
10 Health Service Act shall apply to a qualified health bene
11 fits plan, regardless of whether it is offered in the indi
12 vidual or group market, in the same manner as such provi
13 sions apply to health insurance coverage offered in the
14 large group market.

[Notwithstanding]

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page 1054

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9 SEC. 114. NONDISCRIMINATION IN BENEFITS; PARITY IN
20 MENTAL HEALTH AND SUBSTANCE ABUSE
21 DISORDER BENEFITS.
22 (a) NONDISCRIMINATION IN BENEFITS.—A qualified
23 health benefits plan shall comply with standards estab
24 lished by the Commissioner to prohibit discrimination in
25 health benefits or benefit structures for qualified health

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psge 1055

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1 benefits plans, building from sections 702 of Employee
2 Retirement Income Security Act of 1974, 2702 of the
3 Public Health Service Act, and section 9802 of the Inter
4 nal Revenue Code of 1986.
5 (b) PARITY IN MENTAL HEALTH AND SUBSTANCE
6 ABUSE DISORDER BENEFITS.—To the extent such provi
7 sions are not superceded by or inconsistent with subtitle
8 C, the provisions of section 2705 (other than subsections
9 (a)(1), (a)(2), and (c)) of section 2705 of the Public
10 Health Service Act shall apply to a qualified health bene
11 fits plan, regardless of whether it is offered in the indi
12 vidual or group market, in the same manner as such provi
13 sions apply to health insurance coverage offered in the
14 large group market.