Working with Heading Tags (<H1>-<H6>) to Organize Information - Dynamic Documents
A heading element briefly describes the topic of the section it introduces providing semantic meaning to a document.
Heading tags should be structured in a logical hierarchical manner. When headings are nested hierarchically, generally with one 1st degree headings (<H1>) being the most important (page title), then 2nd degree headings (<H2> - usually major section headings), down to 3rd degree headings (sub-sections of the <H2>), and so on. Providing this type of structure will help users understand the overall organization of the content more easily.
Heading tags provide people with disabilities the ability to find information they seek more. Screen reader technologies have the ability to navigate the tagged heading structure allowing the user to view a list of all of the headings on the page, or can read or jump by headings, or even navigate directly to top level headings (<H1>), next level headings (<H2>), third level headings (<H3>), and so on.