Kansas 2025-2026 Regular Session

Kansas Senate Bill SB368

Introduced
1/22/26  
Refer
1/23/26  
Report Pass
2/10/26  
Engrossed
2/24/26  
Refer
2/24/26  
Report Pass
3/4/26  
Enrolled
3/16/26  
Vetoed
3/27/26  

Caption

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.

Impact

Should SB368 be enacted, it would amend the tax code to include provisions that allow eligible individuals to subtract certain health care sharing expenses from their taxable income. This action is anticipated to legally recognize health care sharing ministries, aligning tax treatment with similar healthcare structures, providing a pathway for potentially increased participation in these programs that offer a communal approach to healthcare costs.

Summary

SB368, known as the Health Care Sharing Ministries Tax Deduction Act, proposes a taxation modification specifically designed to deduct qualified health care sharing expenses for eligible individuals. The bill aims to assist those participating in health care sharing ministries by providing a financial incentive, alleviating some of the costs associated with healthcare sharing programs, which are often utilized by individuals seeking alternatives to traditional health insurance due to affordability issues.

Contention

The discussions surrounding SB368 reveal notable points of contention. Proponents argue that health care sharing ministries serve as vital alternatives for uninsured or underinsured individuals, helping to mitigate the financial burdens of healthcare. Critics, however, may voice concerns regarding the oversight and regulation of these ministries, questioning whether tax deductions for health care sharing expenses could reduce the accountability and reliability of care compared to conventional insured healthcare systems.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2002

Expanding medical assistance eligibility and enacting the cutting healthcare costs for all Kansans act.

KS SB1

Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, increasing the income tax credit amount for household and dependent care expenses, decreasing the privilege tax normal tax, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value for property tax valuation purposes, increasing the extent of property tax exemption for residential property from the statewide school levy, providing for certain transfers to the state school district finance fund and abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund.

KS SB2

Eliminating the income limit to qualify for the subtraction modification exempting social security benefits, increasing the income tax credit amount for household and dependent care expenses, establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, citing the increased property tax homestead refund claim section as the homeowners' property tax freeze program, decreasing the normal privilege tax rate, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district; providing for certain transfers to the state school district finance fund, reducing the state rate of tax on sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS HB2003

Establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, modifying the definition of household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax claims and citing the section as the homeowners' property tax freeze program, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value, providing for certain exclusions from the prohibition of paying taxes under protest after a valuation notice appeal and providing four prior years' values on the annual valuation notice.

KS SB6

Providing a sales tax exemption for sales of electricity to residential premises by municipally owned or operated utilities.

KS SB8

Exempting the sale of firearms, firearms accessories, ammunition, firearm safes and firearm safety devices from the retatilers' sales tax.

KS SR1702

A resolution honoring the life, career and trailblazing achievements of Kansas icon Ed Dwight.

KS HB2001

Authorizing the secretary of commerce to enter into agreements with major professional sports franchises to establish STAR bond projects for a major professional sports complex, providing for additional revenue sources, expanding the powers and discretion of the secretary and making other changes to the STAR bonds financing act to facilitate such projects, limiting the secretary’s authority to approve such projects to one year unless extended by the legislative coordinating council, authorizing the Kansas development finance authority to issue STAR bonds for such projects, transferring funds under certain circumstances from the state gaming revenues fund to the attracting professional sports to Kansas fund for the fiscal year ending June 30, 2025, and, if approved by the legislative coordinating council, for the fiscal year ending June 30, 2026.

KS SB7

Authorizing federally licensed firearm dealers, in addition to county sheriffs, to receive applications for concealed carry licenses and forward such applications to the attorney general, prohibiting sheriffs from assessing any fee related to application services and allowing dealers to assess a fee related to application services not to exceed $20.

KS SCR1604

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property and personal property mobile homes.

Similar Bills

No similar bills found.