None. A kiss between a married couple.

Some flailing and pushing from autistic child -- with mild restraint by hugging. Mentioning of breaking his toys and others toys.

one damn, one hell

The term "retarded" is used clinically. Not always considered acceptable now, but it is period correct, and used without derision.

Casual cigarette smoking by adults

Not rated, but would probably be: PG-Thematic Elements and Brief Mild Language

Many wonderful and realistic interactions with developmentally disabled children. Movie's theme would not be understood by younger children, without explanation by parents.