HR3962 - Division A - Affordable Health Care Choices
Subtitle B - Other Revenue Provisions; Credit for Small Business Employee Health Coverage Expenses
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 - Delay in application of worldwide allocation of interest
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
Frequently Asked Questions
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