110 STAT. 1938 PUBLIC LAW 104-191—AUG. 21, 1996 Sec. 232. Penalty for false certification for home health services. Subtitle E—Revisions to Criminal Law Sec. 241. Definitions relating to Federal health care offense. Sec. 242. Health care fraud. Sec. 243. Theft or embezzlement. Sec. 244. False statements. Sec. 245. Obstruction of criminal investigations of health care offenses. Sec. 246. Laundering of monetary instruments. Sec. 247. Iiyunctive relief relating to health care offenses. Sec. 248. Authorized investigative demand procedures. Sec. 249. Forfeitures for Federal health care offenses. Sec. 250. Relation to ERISA authority. Subtitle F—Administrative Simplification Sec. 261. Purpose. Sec. 262. Administrative simplification. "PA RT C—ADMINISTRATIVE SIMPLIFICATION "Sec. 1171. Definitions. "Sec. 1172. General requirements for adoption of standards. "Sec. 1173. Standards for information transactions and data elements. "Sec. 1174. Timetables for adoption of standards. "Sec. 1175. Requirements. "Sec. 1176. General penalty for failure to comply with requirements and standards. "Sec. 1177. Wrongful disclosure of individually identifiable health information. "Sec. 1178. Effect on State law. "Sec. 1179. Processing payment transactions.". Sec. 263. Changes in membership and duties of National Committee on Vital and Health Statistics. Sec. 264. Recommendations with respect to privacy of certain health information. Subtitle G—Duplication and Coordination of Medicare-Related Plans Sec. 271. Duplication and coordination of Medicare-related plans. TITLE III—TAX-RELATED HEALTH PROVISIONS Sec. 300. Amendment of 1986 Code. Subtitle A—Medical Savings Accounts Sec. 301. Medical savings accounts. Subtitle B—Increase in Deduction for Health Insurance Costs of Self-Employed Individuals Sec. 311. Increase in deduction for health insurance costs of self-employed individuals. Subtitle C—Long-Term Care Services and Contracts PART I—GENERAL PROVISIONS Sec. 321. Treatment of long-term care insurance. Sec. 322. Qualified long-term care services treated as medical care. Sec. 323. Reporting requirements. PART II—CONSUMER PROTECTION PROVISIONS Sec. 325. Policy requirements. Sec. 326. Requirements for issuers of qualified long-term care insurance contracts. Sec. 327. Effective dates. Subtitle D—Treatment of Accelerated Death Benefits Sec. 331. Treatment of accelerated death benefits by recipient. Sec. 332. Tax treatment of companies issuing qualified accelerated death benefit riders. Subtitle E—State Insurance Pools Sec. 341. Exemption from income tax for State-sponsored organizations providing health coverage for high-risk individuals. Sec. 342. Exemption from income tax for State-sponsored workmen's compensation reinsurance organizations.