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.
Summary
HB2062 would amend the Internal Revenue Code to treat membership in a health care sharing ministry as a qualified medical expense for federal tax purposes. The bill specifically allows taxpayers to count both the cost of membership and the sharing of medical expenses through such ministries, as well as related administrative fees, as medical expenses under section 213 of the tax code.
The bill also adds a new provision stating that, for purposes of the Internal Revenue Code, a health care sharing ministry would not be treated as a health plan or as insurance. The changes would apply to taxable years beginning after December 31, 2025. In practical terms, the bill would expand tax treatment favorable to members of these ministries while clarifying their status under federal tax law.
Impact
The bill would amend section 213(d)(1) of the Internal Revenue Code to include health care sharing ministry membership and related costs as deductible medical expenses, and it would add a new section 7702C to exclude such ministries from being treated as health plans or insurance under the tax code. This would affect taxpayers who participate in health care sharing ministries, potentially increasing the amount of medical expenses eligible for itemized deduction treatment. It would also create a clearer federal tax classification for these organizations, which could influence how they are viewed in relation to insurance regulation and other tax provisions.
Sentiment
Based on the bill text and available context, the measure appears to be supported by its sponsors and was introduced without recorded committee debate or votes in the provided materials. The bill’s framing suggests a favorable view of health care sharing ministries as an alternative form of medical cost sharing, with the sponsors seeking explicit tax recognition. Because no hearing transcript or vote history is available, there is no documented opposition or formal sentiment from committee proceedings in the provided record.
Contention
The main point of contention likely concerns whether health care sharing ministries should receive treatment similar to medical expenses and whether they should be distinguished from insurance. Supporters would view the bill as providing tax fairness and clarity for members of faith-based or alternative health cost-sharing arrangements. Potential critics may argue that these ministries function differently from traditional insurance and should not receive comparable tax advantages, or that the bill could blur the line between regulated insurance products and non-insurance arrangements. No specific objections are recorded in the provided materials.
Same As
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.
To Amend The Law Concerning The Income Tax Treatment Of Employer Contributions For An Employee's Membership In A Healthcare Sharing Ministry Or Other Medical Cost-sharing Program.