JAVASCRIPT

aria-labelledby

<div id="myBillingId">Billing</div>

<div>
    <div id="myNameId">Name</div>
    <input type="text" aria-labelledby="myBillingId myNameId"/>
</div>
<div>
    <div id="myAddressId">Address</div>
    <input type="text" aria-labelledby="myBillingId myAddressId"/>
</div>