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.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2062 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 2062

  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.


_______________________________________________________________________


                    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.
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