KansasSB 3682025–2026 Regular SessionSenateWALLET

Enacting the health care sharing ministries tax deduction act to provide a subtraction modification for qualified health care sharing expenses paid by a qualified individual and certain qualified health care shares received by a qualified individual.

Sponsored By: Committee on Assessment and Taxation

Became Law

house committee on taxationsenate committee on assessment and taxation

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Bill Overview

Analyzed Economic Effects

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

Kansas tax relief for health-sharing ministry members

Starting with tax years beginning January 1, 2027, Kansas residents qualify after at least one month in a qualifying health-sharing ministry. Eligible costs include membership payments, medical-sharing contributions, and administrative fees for yourself, your spouse, or your dependent. The yearly deduction limit is $5,000 per individual or $10,000 for married couples filing jointly—not a dollar-for-dollar tax refund. Ministry payments you receive and use for medical expenses are also excluded from Kansas taxable income. If those payments appear in federal adjusted gross income, you can subtract them on your Kansas return without counting amounts twice. Qualifying ministries must meet nonprofit, reporting, and audit rules and disclose that participation is not insurance or a promise to pay. Claim these subtractions on your Kansas return, exclude expenses already deducted elsewhere, and provide any documentation Kansas requires.

Sponsors & Cosponsors

Sponsor

  • Committee on Assessment and Taxation

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 474 • No: 178

Senate vote • 4/23/2026

Yea: 33 Nay: 7

Yes: 33 • No: 7

Senate vote • 4/23/2026

Yea: 87 Nay: 37

Yes: 87 • No: 37

Senate vote • 4/23/2026

Yea: 87 Nay: 36

Yes: 87 • No: 36

Senate vote • 4/23/2026

Yea: 30 Nay: 9

Yes: 30 • No: 9

Senate vote • 3/27/2026

Motion to override veto prevailed

Yes: 30 • No: 9

House vote • 3/27/2026

Motion to override veto prevailed

Yes: 87 • No: 37

House vote • 3/10/2026

Final Action - Passed

Yes: 87 • No: 36

Senate vote • 2/18/2026

Final Action - Passed as amended

Yes: 33 • No: 7

Actions Timeline

  1. Vetoed by Governor; Returned to Senate on Thursday, March 26, 2026

    3/27/2026Senate
  2. Motion to override veto prevailed; Yea 30, Nay 9, Absent 1

    3/27/2026Senate
  3. Motion to override veto prevailed; Yea 87, Nay 37, Absent 1

    3/27/2026House
  4. Enrolled and presented to Governor on Monday, March 16, 2026

    3/16/2026Senate
  5. Final Action - Passed; Yea 87, Nay 36, Absent 1

    3/10/2026House
  6. Committee of the Whole - Be passed

    3/9/2026House
  7. Committee Report recommending bill be passed by House Committee on Taxation

    3/4/2026House
  8. Hearing: Thursday, February 26, 2026, 3:30 PM — Room 346-S

    2/26/2026House
  9. Received and Introduced

    2/24/2026House
  10. Referred to House Committee on Taxation

    2/24/2026House
  11. Final Action - Passed as amended; Yea 33, Nay 7

    2/18/2026Senate
  12. Committee of the Whole - Motion to Amend - Offered by Sen. Caryn Tyson

    2/17/2026Senate
  13. Committee of the Whole - Amendment by Sen. Caryn Tyson was adopted

    2/17/2026Senate
  14. Committee of the Whole - Be passed as amended

    2/17/2026Senate
  15. Committee Report recommending bill be passed by Senate Committee on Assessment and Taxation

    2/10/2026Senate
  16. Hearing: Thursday, February 5, 2026, 9:30 AM — Room 548-S

    2/5/2026Senate
  17. Referred to Senate Committee on Assessment and Taxation

    1/23/2026Senate
  18. Introduced

    1/22/2026Senate

Bill Text

  • As Introduced

  • Enrolled

  • {As Amended by Senate Committee of the Whole}

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