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119-s-653119th CongressWALLET

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.

Sponsored By: Senator Budd, Ted [R-NC]

Introduced

Summary

Would make payments to faith-based health care sharing ministries tax-deductible medical expenses. It would let members deduct both the sharing of medical expenses and administrative fees, and it would clarify that those ministries are not treated as health plans or insurance under the tax code.

Show full summary
  • Families and individual taxpayers: Members could deduct contributions and administrative fees as a medical expense on their federal returns for taxable years beginning after Dec. 31, 2025.
  • Health care sharing ministries: The bill would add a new tax-code section saying these ministries are not health plans or insurance for purposes of federal tax law, changing how their payments are classified.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Deduct health-sharing ministry fees

This bill would let you deduct payments to a health care sharing ministry as medical expenses if you itemize. It would cover amounts shared to pay medical bills and administrative fees. The change would start for taxable years beginning after December 31, 2025. You only get the benefit if you pay the fees and itemize your deductions.

Health-sharing ministries not insurance

This bill would say that, for tax rules, a health care sharing ministry is not a health plan or insurance. The rule would apply for taxable years beginning after December 31, 2025. That reclassification could limit some tax- or plan-based treatments for people who rely on these ministries.

Sponsors & CoSponsors

Sponsor

Budd, Ted [R-NC]

NC • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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