Sen. Edward M. Kennedy has outlined healthcare legislation that would provide generous government subsidies to families buying coverage, place significant responsibilities on employers, create a new long-term-care program for millions of people with disabilities, and perhaps reach into the profits of insurance companies. The 170-page bill, still labeled a draft, is a liberal approach to healthcare reform and potentially is quite expensive. It does not identify how the expansion of health coverage would be paid for, except to require businesses to provide insurance for workers or pay penalties.