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

Bill: 114-hr-1752
Sponsor: full_name: Rep. Kelly, Mike [R-PA-3]
Introduced: 2015-04-13
Policy area: Taxation
Subjects: Health care costs and insurance

Income tax deductions

Religion
Latest action: action_date: 2015-04-21
text: Referred to the Subcommittee on Health.

Summaries:
action_date: 2015-04-13
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 114th CONGRESS 1st Session H. R. 1752 IN THE HOUSE OF REPRESENTATIVES April 13, 2015 Mr. Kelly of Pennsylvania (for himself, Mr. Lipinski , Mr. Posey , Mr. Mooney of West Virginia , Mr. Huelskamp , Mr. Pompeo , Mr. Roe of Tennessee , Mr. Huizenga of Michigan , Mr. Babin , Mrs. Blackburn , Mr. Pitts , Mr. Jones , Mr. Thompson of Pennsylvania , Mr. Hultgren , Mr. Harris , Mr. Peterson , Mr. Harper , Mr. Rodney Davis of Illinois , Mr. Gibbs , Mr. Tipton , Mr. Walberg , Mr. King of Iowa , Mr. Roskam , Mr. Johnson of Ohio , Mr. Jolly , Mr. Messer , Mr. McCaul , and Mrs. Black ) 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.