Institute a new tax of 10% on the amount paid for indoor tanning services.

Firms with no more than 25 employees and average annual wages of less than $50,000 will get tax credits to offset a portion of the health insurance premiums they pay. The amount depends on the firm’s size and wage level.

Impose additional requirements on non-profit hospitals. Impose a tax of $50,000 per year for failure to meet these requirements.

Limit the deductibility of executive and employee compensation to $500,000 per applicable individual for health insurance providers.

Exclude unprocessed fuels from the definition of cellulosic biofuel for purposes of applying the cellulosic biofuel producer credit.

An unrelated tax increase of $4.5 B to clarify the application of the economic substance doctrine.