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HR 2062119th CongressIntroduced
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.
Introduced: Oct 29, 2025
Economy & TaxesHealthcare
Standard Summary
Comprehensive overview in 1-2 paragraphs
This legislation amends the Internal Revenue Code to permit taxpayers to deduct health care sharing ministry membership fees and shared medical expenses as qualified medical expenses under Section 213, while explicitly clarifying these ministries are not considered health insurance for tax purposes with an effective date of January 1, 2026.
Key Points
- 1Amends Section 213(d)(1) of the Internal Revenue Code to include health care sharing ministry membership costs as deductible medical expenses for tax filers.
- 2Specifically defines eligible expenses to cover both shared medical costs and administrative fees paid to qualifying religious-based health care sharing organizations.
- 3Creates new Section 7702C to legally establish that health care sharing ministries cannot be classified as health insurance plans under federal tax law.
Impact Areas
Taxpayers participating in religious health care sharing ministriesHealth care sharing ministry organizations and their financial operationsFederal tax revenue through expanded medical expense deductions
Generated by legislative-analysis-ai on Nov 9, 2025