This bill would change the Internal Revenue Code so that payments to a health care sharing ministry count as a medical expense. The change would explicitly include both sharing of medical expenses and administrative fees paid to the ministry. The bill also adds a new tax code section saying a health care sharing ministry is not treated as a health plan or as insurance for tax purposes. The change would apply to taxable years beginning after December 31, 2025. The bill was introduced March 11, 2025, and referred to the House Committee on Ways and Means.
If you pay membership fees to a health care sharing ministry, those payments could be treated as medical expenses under the tax code. The bill says that both amounts shared for medical care and administrative fees are included. At the same time, the bill makes clear these ministries are not treated as health plans or insurance for tax purposes.
No publicly available information on budgetary effects or federal costs is included in the bill text. The bill text does state an effective date: taxable years beginning after December 31, 2025.
No publicly available information.
No publicly available information.