; protection of assets from liability or attachment or seizure. Subtitle C—Health Insurance Tax Benefit Sec. 131. Health insurance tax benefit. Sec. 132. Application of portion of unused tax credits by States for indigent health care. Sec. 133. Medicaid option of enrollment under private plan and contribution to an HSA. Title II—Improving Health Savings Accounts to Promote Accountability Sec. 201. Transition to non-deductible HSAs. Sec. 202. Elimination of medical expense deduction. Sec. 203. Treatment of HSA after death of account beneficiary. Sec. 204. Treatment of concierge medicine. Title III—State flexibility in regulation of health insurance coverage Sec. 301. State flexibility in regulation of health insurance coverage. Title IV—Medicaid Payment Reform Sec. 401. Medicaid payment reform. Title V—Increasing Price Transparency and Freedom of Practice Sec. 501. Ensuring access to emergency services without excessive charges for out-of-network services. Sec. 502. Publishing of cash price for care paid through health savings accounts. Sec. 503. Liberating the local practice of health care. 2. Definitions Except as otherwise provided, in this Act: (1) Basic health insurance The term basic health insurance is defined in section 122(a). (2) Default health insurance coverage The term default health insurance coverage is defined in section 121(b)(4)(B). (3) Exchange The term Exchange means an Exchange established under title I of PPACA. (4) Health insurance coverage