Comprehensive Health Care Reform Act

Comprehensive Health Care Reform Act - Title I: Cost Containment Incentives - Amends the Public Health Service Act by adding a new title XIX, "Standards for Health Benefit Plans." Disallows a trade or business expense deduction or an exclusion relating to contributions by employers to accident and health plans under the Internal Revenue Code by an employer who fails to meet the requirements of this title.

Requires that an employer offer to his or her employees at least one group health benefit plan (to the extent that such a plan is available) for inpatient hospital services having an annual copayment for hospital services of at least 25 percent, to be paid by the employee. Excepts from such copayment requirement a period from the date on which an employee and his or her family have incurred out-of-pocket medical expenses during a calendar year in an amount in excess of 20 percent of such individuals' combined income and ending on the last day of such calendar year.

Requires an employer to make the same expenditure per enrollee with respect to each group health benefit plan regardless of the actual premium cost. Requires an employer to rebate to an employee any excess of the employer's expenditure amount over the premium cost either in cash or other benefits.

Prohibits an employer from expending an amount for a plan on behalf of an employee in excess of the premium cost of the most costly group health benefit plan in which at least ten percent of the employees are actually enrolled at the time the expenditure is made.

Requires an employer having at least 200 full-time employees to offer his employees at least three health benefit plans with different carriers.

Requires the offer of a group health benefit plan to be first made to any collective bargaining representative of an employee.

Title II: Catastrophic Illness Insurance - Amends title XIX of the Public Health Service Act (as added by title I of this Act) to disallow a trade or business expense deduction or an exclusion relating to contributions by employers to accident and health plans under the Internal Revenue Code by an employer having 50 or more full-time employees who fails to meet the requirements of this title.

Requires a health benefit plan to provide for payment without any cost sharing by any individual covered under the plan for medical expenses from the date on which an employee and his or her family have incurred out-of-pocket medical expenses during a calendar year in an amount in excess of 20 percent of such individuals' combined income and ending on the last day of such calendar year. Requires such plan to disregard any preexisting medical conditions of any such persons. Requires such plan to continue coverage for individuals for a period of six months after the member employee becomes unemployed, ceases to be full-time, or dies.

Requires carriers to enter into an arrangement in each State in which it conducts business for the purpose of providing catastrophic illness insurance and preventive care coverage to those persons who are not eligible for coverage under titles II and III of this Act, or a government program of health care.

Amends title XVIII of the Social Security Act (Medicare) to remove the 150 day limitation on inpatient hospital services. Provides that the amount payable for inpatient hospital services shall be reduced by a coinsurance amount equal to 20 percent of the charges imposed with respect to such individual, but only for days not within the "benefit period" (defined as the period beginning with the day on which the total expenses incurred by the individual for services for which benefits under this title are payable exceed 20 percent of such person's income from wages and net earnings from self-employment for the preceding calendar year). Provides that 100 percent of the charges or costs of the supplementary medical insurance benefits for the aged and disabled shall be paid during such benefit period.

Title III: Preventive Care - Amends title XIX of the Public Health Service Act (as added by titles I and II of this Act) to disallow a trade or business expenses deduction or an exclusion relating to contributions by employers to accident and health plans under the Internal Revenue Code by an employer having 50 or more full-time employees who fails to meet the requirements of this title.

Specifies the preventive care services which a carrier who enters into an arrangement with a State pursuant to title II must provide, including maternal care, childhood immunizations, and hypertension screening.

Title IV: Internal Revenue Code Amendments - Makes: (1) a deduction by an employer in providing a health benefit plan to his or her employees; and (2) an exclusion by an employer for contributions to accident and health plans, conditional upon such employer's compliance with the requirements of title XIX of the Public Health Service Act.

Title V: Effective Dates - Establishes the effective dates of this Act.