Sec. 7094. False labeling of schedule A controlled substances. Sec. 7095. Registration requirements for importers and exporters of schedule A substances. Sec. 7096. Additional conforming amendments. Sec. 7097. Sentencing review. Sec. 7098. Rules of construction. Sec. 7099. Clarification of certain registration requirements related to research. Sec. 7100. Review of research registration process. Title VIII—Tax Incentives to Improve Health Care Sec. 8001. Domestic medical and drug manufacturing credit. Sec. 8002. Qualifying advanced medical manufacturing equipment credit. Sec. 8003. New medical research expenditure component of credit for increasing research activities. Sec. 8004. Refundable portion of research credit for small businesses engaging in specified medical research. Sec. 8005. Exception from passive loss rules for investments in specified medical research small business pass-thru entities. Sec. 8006. Temporary carryover for health and dependent care flexible spending arrangements. Sec. 8007. Increase in exclusion for employer-provided dependent care assistance. Sec. 8008. Temporary increase in contribution limits for health savings accounts. Sec. 8009. Temporary allowance of payments for employment-related expenses under health savings accounts. Sec. 8010. Treatment of direct primary care service arrangements. Sec. 8011. Allow both spouses to make catch-up contributions to the same HSA account. Sec. 8012. Repeal of ceiling on deductible and out-of-pocket expenses under a high deductible health plan. Sec. 8013. On-site employee clinics. Sec. 8014. Adjustment of medical expense deduction. Sec. 8015. Healthy workplace tax credit. Title IX—Medicare Provisions Subtitle A—Telehealth Sec. 9001. Removing certain geographic and originating site restrictions on the furnishing of telehealth services under the Medicare program. Sec. 9002. Making permanent FQHC and RHC telehealth payments. Sec. 9003. Expanding the list of practitioners eligible to furnish telehealth services. Sec. 9004. Allowing for the provision