# 119-s-653: 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.

119-s-653, 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., is a 119th Congress bill sponsored by Sen. Budd, Ted [R-NC] (R-NC); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-653
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-653
- Congress: 119
- Title: 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.
- Status: introduced
- Introduced: 2025-02-20
- Sponsor: Sen. Budd, Ted [R-NC] (R-NC)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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.

## Provisions PRIA read

- Deduct health-sharing ministry fees: benefit, high. 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 t…
- Health-sharing ministries not insurance: cost, low. 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.

## Related bills

- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-4328: FLEX Act
- 119-s-4065: STAND with Taiwan Act of 2026

## Sources
- [119-s-653 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/653)

## Related
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-4328: FLEX Act](https://policyrisk.com/legislation/119-s-4328)
- [119-s-4065: STAND with Taiwan Act of 2026](https://policyrisk.com/legislation/119-s-4065)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-653 (as of 2026-04-21).