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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 Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.
Summary
This bill amends the federal tax code to allow individuals to deduct membership costs in health care sharing ministries as medical expenses. It specifies that such deductions cover both the direct sharing of medical expenses through the ministry and the administrative fees charged by the ministry. The bill also establishes that health care sharing ministries will not be treated as health insurance or health plans under the Internal Revenue Code. These changes take effect for tax years beginning after December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Kelly, Mike [R-PA-16] (R-PA)
9 cosponsors
- Rep. Harris, Andy [R-MD-1] (R-MD)
- Rep. Miller, Mary E. [R-IL-15] (R-IL)
- Rep. Moore, Tim [R-NC-14] (R-NC)
- Rep. Moran, Nathaniel [R-TX-1] (R-TX)
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC)
- Rep. Onder, Robert F. [R-MO-3] (R-MO)
- Rep. Rouzer, David [R-NC-7] (R-NC)
- Rep. Smith, Christopher H. [R-NJ-4] (R-NJ)
- Rep. Steube, W. Gregory [R-FL-17] (R-FL)
Money behind the sponsor
Top reported contributors to Mike Kelly’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $43,700
- THE PARKER FOUNDATION $13,200
- LINDY PAVING INC. $8,800
- GREATER PITTSBURGH AUTO DEALERS ASSOCI $8,300
- ANDERSON COACH & TRAVEL $8,300
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Mike Kelly → · Outside spending →
Actions (2)
- Mar 11, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 11, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
March 11, 2025
Mr. Kelly of Pennsylvania (for himself, Mr. Murphy, and Mr. Smith of New Jersey) introduced the following bill; which was referred to the Committee on Ways and Means
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. TREATMENT OF HEALTH CARE SHARING MINISTRIES AS A MEDICAL EXPENSE AND NOT AS INSURANCE.
(a) Treatment as a Medical Expense.—Section 213(d)(1) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of subparagraph (C), by striking the period at the end of subparagraph
(D) and inserting “, or”, and by adding at the end the following new subparagraph:
“(E) for membership in a health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii) without regard to subclause (IV) thereof), including—
“(i) the sharing of medical expenses with respect to such ministry, and
“(ii) the payment of administrative fees of such ministry.”.
(b) Health Care Sharing Ministry Not Treated as a Health Plan or Insurance.—
(1) In general.—Chapter 79 of such Code is amended by inserting after section 7702B the following new section:
“SEC. 7702C. TREATMENT OF HEALTH CARE SHARING MINISTRIES.
“For purposes of this title, a health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii) without regard to subclause (IV) thereof) shall not be treated as a health plan or as insurance.”.
(2) Clerical amendment.—The table of sections for chapter 79 of such Code is amended by inserting after the item relating to section 7702B the following new item:
“Sec. 7702C. Treatment of health care sharing ministries.”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>
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