To amend the Internal Revenue Code of 1986 to include expenses relating to membership in health care sharing ministries to qualify for the deduction for medical expenses, and for other purposes.

Bill: 118-hr-3426
Sponsor: full_name: Rep. Kelly, Mike [R-PA-16]
Introduced: 2023-05-17
Policy area: Taxation
Latest action: action_date: 2024-12-17
text: Referred to the Subcommittee on Health.

Summaries:
action_date: 2023-05-17
action_desc: Introduced in House
text: <p>This bill includes expenses for membership in health care sharing ministries as tax-deductible medical expenses. (Health care sharing ministries are faith-based organizations with members who share a common set of ethical or religious beliefs and who contribute regular payments to cover the medical expenses of other members.)</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 3426 IN THE HOUSE OF REPRESENTATIVES May 17, 2023 Mr. Kelly of Pennsylvania 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 include expenses relating to membership in health care sharing ministries to qualify for the deduction for medical expenses, and for other purposes.

1. Expenses relating to health care sharing ministries included in deduction for medical expenses (a) In general 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 which— (i) is defined in section 5000A(d)(2)(B)), (ii) posts its audit as required under clause (ii)(V) of such section on the website of the ministry, and (iii) is accredited by an independent third-party accreditation or standard setting organization that uses multiple criteria and whose officers or directors have no financial ties to sharing ministries being reviewed and accredited. . (b) Effective date The amendments made by this section shall apply to expenditures paid in taxable years beginning after December 31, 2023.