Health Care Sharing Fairness Act

Bill: 115-hr-4456
Sponsor: full_name: Rep. Babin, Brian [R-TX-36]
Introduced: 2017-11-21
Policy area: Taxation
Subjects: Health care costs and insurance

Income tax deductions

Religion

Tax-exempt organizations

User charges and fees
Latest action: action_date: 2017-11-21
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-11-21
action_desc: Introduced in House
text: <p><b>Health Care Sharing Fairness Act </b></p> <p>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. </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 4456 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.

1. Short title This Act may be cited as the Health Care Sharing Fairness Act . 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.