To amend the Internal Revenue Code of 1986 to make members of health care sharing ministries eligible to establish health savings accounts.

Amends the Internal Revenue Code to treat membership in a tax-exempt health care sharing ministry as coverage under a high deductible health plan for purposes of the tax deduction for contributions to a health savings account.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3728 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 3728

 To amend the Internal Revenue Code of 1986 to make members of health 
 care sharing ministries eligible to establish health savings accounts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 19, 2011

 Mr. Schock (for himself and Mr. Posey) 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 make members of health 
 care sharing ministries eligible to establish health savings accounts.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. MEMBERS OF HEALTH CARE SHARING MINISTRIES ELIGIBLE TO 
              ESTABLISH HEALTH SAVINGS ACCOUNTS.

    (a) In General.--Section 223 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(i) Application to Health Care Sharing Ministries.--For purposes 
of this section, membership in a health care sharing ministry (as 
defined in section 5000A(d)(2)(B)(ii)) shall be treated as coverage 
under a high deductible health plan.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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