Comprehensive Health Care Reform Act

[AI summary unavailable — showing source text] 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 employ…