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S 653119th CongressIntroduced
A bill 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
The bill amends the Internal Revenue Code to classify health care sharing ministry membership fees and shared medical expenses as deductible medical expenses, excludes these ministries from insurance treatment, and applies to tax years after December 31, 2025.
Key Points
- 1Membership fees in health care sharing ministries become tax-deductible medical expenses under IRC Section 213(d)(1).
- 2Health care sharing ministries are explicitly excluded from being classified as health plans or insurance under IRC Chapter 79.
- 3Amendments take effect for taxable years starting after December 31, 2025, altering tax filing and deduction rules.
Impact Areas
Individuals participating in health care sharing ministriesTaxpayers claiming medical expense deductionsHealth care sharing ministries' financial and operational structures
Generated by Legislative Analysis Transformer v2 on Nov 2, 2025