; protection of assets from liability or attachment or seizure. Sec. 123. Ensuring access to short-term limited duration insurance. Sec. 124. Making telehealth flexibilities permanent. 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. Sec. 134. Repeal of reporting requirements relating to employee health insurance premiums and health plan benefits. Sec. 135. Report. Subtitle D—Medicare reforms Sec. 141. Physician-owned hospitals. Sec. 142. Prohibiting the use of an inpatient-only list in designating hospital outpatient services under the Medicare program. Sec. 143. Promoting Medicare site-neutral payments. Sec. 144. Medicare Advantage contributions to Roth HSAs for chronically ill enrollees. Sec. 145. Extending acute hospital care at home waiver flexibilities. 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 direct patient care arrangements. 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 to ensure equitable access to care. Title V—Price Transparency Sec. 501. Promoting transparent hospital prices for consumers. 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 Public Law 111–148 . (4) Health insurance coverage