UNC School of Medicine's WebGuide on Accessibility states:
Headings are used to separate content on a web page into meaningful sections. They give structure to a page and simplify page readability. Site visitors look at headings when scanning a page for content. They can easily determine where new topics are introduced and find what they’re interested in. Headers describe what’s on your page, so make sure they’re descriptive and compelling. Well-structured headings also improve search engine optimization.
Heading 1 = Page/Tab Title (heading level not available in Rich Text editor)
Heading 2 = Box Title (heading level not available in Rich Text Editor)
Additional content
This the first available heading level in the Rich Text Editor. You can also include a list:
Or you can include a numbered list:
This will add a sub-section under heading 3. It can also include lists, as can any heading after:
Sub-sub section
Sub-sub-sub section