Title: Health Care Sharing Fairness Act
Policy area: Taxation

Summary:
Health Care Sharing Fairness Act
This bill amends the Internal Revenue Code to allow a deduction for amounts paid as a member of a health care sharing ministry for: (1) the sharing of the medical expenses of fellow members, and (2) administrative fees of the health care sharing ministry.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4456 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 4456

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
 amounts paid for medical expenses to a health care sharing ministry, 
                        and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 21, 2017

  Mr. Babin 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 allow a deduction for 
 amounts paid for medical expenses to a health care sharing ministry, 
                        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. SHORT TITLE.

    This Act may be cited as the ``Health Care Sharing Fairness Act''.

SEC. 2. SELF-EMPLOYED MEDICAL EXPENSE DEDUCTION.

    (a) In General.--Section 162 of the Internal Revenue Code of 1986 
is amended by inserting at the end of subsection (l) the following new 
paragraph:
            ``(6) Health care sharing ministry.--The allowance of a 
        deduction under paragraph (1) shall include amounts paid by 
        such taxpayer as a member of a health care sharing ministry (as 
        defined in section 5000A(d)(2)(B)(ii)) for--
                    ``(A) the sharing of the medical expenses of fellow 
                members, and
                    ``(B) the administrative fees of the health care 
                sharing ministry.''.
    (b) Medical Expense Deduction.--
            (1) In general.--Paragraph (1) of section 213(d) of such 
        Code 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:
                    ``(E) for--
                            ``(i) the sharing of medical expenses of 
                        fellow members of a health care sharing 
                        ministry (as defined in 5000A(d)(2)(B)(ii)), 
                        and
                            ``(ii) the administrative fees of such 
                        health care sharing ministry.''.
            (2) Exception.--Paragraph (1) of section 213(d) of such 
        Code, as amended by paragraph (1), is amended by adding at the 
        end the following: ``For purposes of subparagraph (E), amounts 
        paid does not include any amount deductible under section 
        170.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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