Health Care Cost Containment and Expanded Medicare Benefits Act of 1992

Health Care Cost Containment and Expanded Medicare Benefits Act of 1992 - Title I: Health Care Cost Containment Provisions - Amends the Internal Revenue Code to provide for full deductibility of health insurance costs for self-employed individuals, and to make such deduction permanent.

Establishes the National Health Care Commission within the Department of Health and Human Services (HHS). Requires the Commission to review annually the paperwork requirements and provider service requirements imposed under health benefit plans to determine whether such requirements are necessary. Requires the Commission to report annually to the President and the Congress on national health care costs and on such review. Authorizes appropriations.

Directs the Secretary of HHS to develop: (1) uniform forms for use in submitting claims under group health plans and the Medicare and Medicaid programs under titles XVIII and XIX respectively of the Social Security Act; and (2) standards for uniform reporting by health care services providers of information on the types, amounts, and costs of health services provided.

Title II: Medicare Prevention Benefits - Amends the Medicare program to provide for coverage of: (1) certain immunizations; and (2) well-child services.

Authorizes demonstration projects to provide for coverage of other preventive services. Authorizes appropriations.

Requires an Office of Technology Assessment: (1) study to develop a process for the regular review of Medicare coverage of preventive services; and (2) report to specified congressional committees on the results.

Title III: Improvements In Health Insurance For Small Employers - Subtitle A: Standards and Requirements of Small Employer Health Insurance Reform - Amends the Social Security Act to add a new title XXI, Standards For Small Employer Health Insurance and Certification of Managed Care Plans.

Requires insurers that offer health insurance plans to small employers to offer only those plans which meet certain standards that incorporate specified requirements respecting: (1) registration with applicable State authorities; (2) guaranteed eligibility, availability, and renewability; (3) coverage conditions; (4) premium rates; and (5) benefit packages.

Subtitle B: Tax Penalty on Noncomplying Insurers - Amends the Internal Revenue Code to impose an excise tax on insurers that issue small employer health insurance plans which do not comply with such standards. Sets the amount of such tax.

Subtitle C: Studies and Reports - Requires a General Accounting Office study and report to the Congress on rating requirements and benefit packages for small group health insurance.