To amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.

Q: What does Preamble of To amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes. do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would treat membership in a health care sharing ministry as a medical expense. The bill's purpose is 'to treat membership in a health care sharing ministry as a medical expense, and for other purposes.'

Q: What does TREATMENT OF HEALTH CARE SHARING MINISTRIES AS A MEDICAL of To amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes. do?

This section amends the Internal Revenue Code of 1986 to treat health care sharing ministries as a medical expense. It adds a new subparagraph (E) to section 213(d)(1) allowing deductions for membership in a health care sharing ministry and related payments. The section establishes that health care sharing ministries are not to be treated as health plans or insurance under Chapter 79 of the Internal Revenue Code. A new section 7702C is added to the Code to explicitly state this treatment. The amendments apply to taxable years beginning after December 31, 2025.

Last updated: 3/11/2025 · Introduced: 3/11/2025

Author: Mike Kelly (R-PA)

TL;DR (AI)

This bill allows taxpayers to deduct membership fees and payments to health care sharing ministries as medical expenses.
The bill clarifies that health care sharing ministries are not considered health plans or insurance under federal tax law.
These changes apply to tax years beginning after December 31, 2025.

119th Congressin committeeOfficial page

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Includes provisions on preamble, treatment of health care sharing ministries as a medical.

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