# Kansas SB 368: 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.

Kansas SB 368, 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., is a 2025–2026 Regular Session Senate bill sponsored by Committee on Assessment and Taxation; status became law, last action 2026-03-27 (Vetoed by Governor; Returned to Senate on Thursday, March 26, 2026); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/KS-SB368-2025-2026
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kansas SB 368
- State: Kansas
- Session: 2025–2026 Regular Session
- Title: 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.
- Status: became law
- Chamber: Senate
- Introduced: 2026-01-22
- Last action: 2026-03-27, Vetoed by Governor; Returned to Senate on Thursday, March 26, 2026
- Sponsor: Committee on Assessment and Taxation
- Cosponsors: 0
- Subjects: house committee on taxation, senate committee on assessment and taxation
- Touches household money: yes
- Roll calls: 8 (474 yes, 178 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Kansas tax relief for health-sharing ministry members: benefit, high. 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 d…

## Sponsors and cosponsors

- Sponsor: Committee on Assessment and Taxation

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-23 | Senate | Yea: 33 Nay: 7 | pass | 33 | 7 |   |
| 2026-04-23 | Senate | Yea: 87 Nay: 37 | pass | 87 | 37 |   |
| 2026-04-23 | Senate | Yea: 87 Nay: 36 | pass | 87 | 36 |   |
| 2026-04-23 | Senate | Yea: 30 Nay: 9 | pass | 30 | 9 |   |
| 2026-03-27 | Senate | Motion to override veto prevailed | pass | 30 | 9 |   |
| 2026-03-27 | House | Motion to override veto prevailed | pass | 87 | 37 |   |
| 2026-03-10 | House | Final Action - Passed | pass | 87 | 36 |   |
| 2026-02-18 | Senate | Final Action - Passed as amended | pass | 33 | 7 |   |

## Actions (18)

- 2026-03-27: Vetoed by Governor; Returned to Senate on Thursday, March 26, 2026 (Senate)
- 2026-03-27: Motion to override veto prevailed; Yea 30, Nay 9, Absent 1 (Senate)
- 2026-03-27: Motion to override veto prevailed; Yea 87, Nay 37, Absent 1 (House)
- 2026-03-16: Enrolled and presented to Governor on Monday, March 16, 2026 (Senate)
- 2026-03-10: Final Action - Passed; Yea 87, Nay 36, Absent 1 (House)
- 2026-03-09: Committee of the Whole - Be passed (House)
- 2026-03-04: Committee Report recommending bill be passed by House Committee on Taxation (House)
- 2026-02-26: Hearing: Thursday, February 26, 2026, 3:30 PM — Room 346-S (House)
- 2026-02-24: Received and Introduced (House)
- 2026-02-24: Referred to House Committee on Taxation (House)
- 2026-02-18: Final Action - Passed as amended; Yea 33, Nay 7 (Senate)
- 2026-02-17: Committee of the Whole - Motion to Amend - Offered by Sen. Caryn Tyson (Senate)
- 2026-02-17: Committee of the Whole - Amendment by Sen. Caryn Tyson was adopted (Senate)
- 2026-02-17: Committee of the Whole - Be passed as amended (Senate)
- 2026-02-10: Committee Report recommending bill be passed by Senate Committee on Assessment and Taxation (Senate)
- 2026-02-05: Hearing: Thursday, February 5, 2026, 9:30 AM — Room 548-S (Senate)
- 2026-01-23: Referred to Senate Committee on Assessment and Taxation (Senate)
- 2026-01-22: Introduced (Senate)

## Bill text

- As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_368/sb368_00_0000.pdf)
- Enrolled: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_368/sb368_enrolled.pdf)
- {As Amended by Senate Committee of the Whole}: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_368/sb368_01_0000.pdf)

## Related bills

- SB 430: Adding mitragynine to schedule I of the uniform controlled substances act and reconciling multiple amendments to certain statutes in the Kansas criminal code. (signed)
- SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage and the retail sale of higher ethanol blends of fuel, discontinuing the tax cred… (signed)
- SB 300: Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a… (signed)
- HB 2029: Reconciling multiple amendments to certain statutes. (signed)
- HB 2018: Senate Substitute for HB 2018 by Committee on Federal and State Affairs - Creating the crime of interference with the conduct of a religious assembly, providin… (became law)
- HB 2036: Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces. (failed)

## Sources
- [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_368/sb368_00_0000.pdf)
- [Enrolled (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_368/sb368_enrolled.pdf)
- [{As Amended by Senate Committee of the Whole} (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_368/sb368_01_0000.pdf)

## Related
- [SB 430: Adding mitragynine to schedule I of the uniform controlled substances act and r…](https://policyrisk.com/state-bill/KS-SB430-2025-2026)
- [SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage…](https://policyrisk.com/state-bill/KS-SB82-2025-2026)
- [SB 300: Providing for the apportionment of business income by manufacturers of alcoholi…](https://policyrisk.com/state-bill/KS-SB300-2025-2026)
- [HB 2029: Reconciling multiple amendments to certain statutes.](https://policyrisk.com/state-bill/KS-HB2029-2025-2026)
- [HB 2018: Senate Substitute for HB 2018 by Committee on Federal and State Affairs - Creat…](https://policyrisk.com/state-bill/KS-HB2018-2025-2026)
- [HB 2036: Providing a Kansas income tax subtraction modification for certain amounts rece…](https://policyrisk.com/state-bill/KS-HB2036-2025-2026)
- [Kansas bills](https://policyrisk.com/states/kansas/bills)
- [Kansas state hub](https://policyrisk.com/states/kansas)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/KS-SB368-2025-2026 (as of 2026-10-17).
