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

Bill: 113-hr-207
Sponsor: full_name: Rep. Schock, Aaron [R-IL-18]
Introduced: 2013-01-04
Policy area: Taxation
Subjects: Health care costs and insurance

Income tax deductions

Religion
Latest action: action_date: 2013-01-04
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-01-04
action_desc: Introduced in House
text: <p>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.</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 207 IN THE HOUSE OF REPRESENTATIVES January 4, 2013 Mr. Schock (for himself, Mrs. Bachmann , Mr. King of Iowa , Mr. Jones , Mr. Huelskamp , Mr. Huizenga of Michigan , Mr. Pitts , Mr. Posey , Mr. Roe of Tennessee , Mr. Walberg , and Mr. Westmoreland ) 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.

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.