WASHINGTON After nearly nine months of struggle, Congress has come up with three different versions of legislation designed to change the nations health-care system.

And if critics are to be believed, many in the private motorcoach industry may not be enthusiastic about any of the three.

Thats because pro-business groups say the plans cost too much, give the government too much power over health decisions, and most importantly put major new tax burdens on small businesses and many families.

The last of the three plans to emerge, that put together by the finance committee of the U.S. Senate, calls for expanding insurance to 29 million uninsured Americans.

It would expand Medicaid, limit out-of-pocket costs, prohibit insurers from denying coverage because of pre-existing conditions, and require almost everyone to buy a health-insurance policy by 2013.

It also would let health insurers vary premiums based on tobacco use, age and family composition; establish state-based health insurance exchanges to help consumers compare plans; would require U.S. residents to buy insurance or face a yearly fine up to $3,800 per family; would fund a new Consumer Operated and Oriented Plan (CO-OP) to encourage creation of nonprofit, member-run insurance companies, and impose annual fees on insurance companies ($6 billion), medical device manufacturers ($4 billion), pharmaceutical manufacturers ($2.3 billion) and clinical labs ($750 million).

The Senate finance bill would be paid for with about $500 billion in cuts to Medicare and Medicaid, and roughly $350 billion in new taxes and fees.

Heres a side-by-side comparison of the major issues contained in the bills put forward by House Democrats, the Senate health committee, and the Senate finance committee:

Employer mandates

House: Companies with an overall payroll of more than $250,000 would be required to offer insurance or pay a fine equal to as much as 8 percent of payroll.

Health committee: Businesses with 25 or more employees would be required to offer insurance or pay a fine of $750 a year for each employee not covered.

Finance committee: Companies with more than 50 full-time workers would have to pay a fee of up to $400 per employee if they do not offer health insurance.

Individual mandate/subsidies

House: All individuals would be required to purchase health insurance, and families of four making less than $88,200 a year would receive subsidies to help pay for premiums. Those without coverage would pay a penalty of 2.5 percent of their adjusted gross income up to the cost of the average national premium, or roughly $4,800 for an individual. A family of four earning less than $29,326 would become eligible for Medicaid.

Health committee: This bill has the same mandate and subsidies as the House bill and a tax penalty of no more than $750 per year. A family of four earning less than $33,075 would be eligible for Medicaid - slightly more generous than the House bill.

Finance committee: Similar mandate and subsidies as the other bills; penalties would be up to $3,800 per family and $950 for individuals. A family of four earning less than $29,326 would become eligible for Medicaid.

Paying for overhaul

House: A family earning more than $350,000 a year and an individual earning more than $280,000 a year would pay an income surtax: 1 percent for families with income between $350,000 and $500,000; 1.5 percent for between $500,000 and $1 million, and 5.4 percent for income greater than $1 million.

Health committee: Because the committee does not have jurisdiction over taxes, it did not include proposals to pay for its bill.

Finance committee: The measure would cut $507 billion from government health programs and raise $349 billion in new taxes and fees on health-care sectors, including a 35 percent tax on insurers for plans that cost more than $8,000 per individual, or $21,000 per family.

Regulating insurers

All three bills include new restrictions on insurance companies that would prohibit insurers from denying coverage because of a pre-existing condition and dropping patients if they get sick. They would also forbid insurance companies from imposing lifetime or annual caps on how much they will pay out.