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: Representative Kelly (PA)
Introduced
Summary
Treats membership in a health care sharing ministry as a medical expense. This bill would let payments to a health care sharing ministry, including shared medical costs and administrative fees, qualify as medical expenses under Internal Revenue Code Section 213(d)(1). It would also add Section 7702C to say that health care sharing ministries are not treated as health plans or as insurance for purposes of the tax code. The change would apply to taxable years beginning after December 31, 2025.
Show full summary
- Members and households: Members could count sharing payments and ministry administrative fees as medical expenses eligible for deduction under Section 213(d)(1).
- Tax classification: Health care sharing ministries would be explicitly excluded from being treated as a health plan or as insurance under the Internal Revenue Code, clarifying their federal tax status.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax break for health sharing members
If enacted, you could count health care sharing ministry payments as medical expenses on your federal taxes. This would include money you share for members’ medical bills and the ministry’s administrative fees. It would help only if you itemize and your medical costs exceed the medical-expense threshold. For tax purposes, a health care sharing ministry would not be treated as insurance. These changes would apply to tax years starting after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Kelly (PA)
PA • R
Cosponsors
Rep. Murphy, Gregory F. [R-NC-3]
NC • R
Sponsored 3/11/2025
Rep. Smith, Christopher H. [R-NJ-4]
NJ • R
Sponsored 3/11/2025
Rep. Steube, W. Gregory [R-FL-17]
FL • R
Sponsored 4/24/2025
Rep. Miller, Mary E. [R-IL-15]
IL • R
Sponsored 5/7/2025
Rep. Rouzer, David [R-NC-7]
NC • R
Sponsored 5/20/2025
Onder
MO • R
Sponsored 11/10/2025
Rep. Harris, Andy [R-MD-1]
MD • R
Sponsored 11/10/2025
Moore (NC)
NC • R
Sponsored 12/16/2025
Rep. Moran, Nathaniel [R-TX-1]
TX • R
Sponsored 4/29/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov