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.

Key Points

• This bill would allow people who belong to health care sharing ministries to deduct their membership fees and shared medical costs from their taxes. This could lower the yearly tax bill for families who use these programs.
• Health care sharing ministries are groups where members help pay for each other's medical bills, often based on shared religious beliefs. Right now, the money paid into these groups is not usually treated as a deductible medical expense.
• The proposal also states that these ministries are not the same as traditional health insurance. This helps these groups avoid some of the strict rules that regular insurance companies must follow.
• If this becomes law, the changes would start for the 2026 tax year. It would primarily help the roughly 1.7 million Americans who currently participate in these types of sharing programs.

Impact Analysis

Govbase has not yet run an impact analysis on this legislation.