# Plain Language Summary: Health Care Sharing Ministry Tax Deduction Bill

This bill would allow people to deduct payments they make to health care sharing ministries from their taxes, treating these payments the same way the government currently treats traditional health insurance premiums and medical expenses. Health care sharing ministries are faith-based organizations where members contribute money to a shared pool that helps pay for each other's medical bills, rather than going through a traditional insurance company.

Right now, if you pay for health insurance or have significant medical expenses, you can deduct some of those costs from your taxes under certain circumstances. This bill would extend that same tax benefit to people who participate in these faith-based sharing ministries instead. So if you're a member of one of these organizations and you pay membership fees or contributions, you could potentially reduce your taxable income by that amount, which would lower your tax bill.

The main people affected would be those who use health care sharing ministries as their primary way of managing medical costs. These organizations appeal to people for various reasons—some for religious beliefs, some because they prefer the community-based approach, and some because they see it as an alternative to traditional insurance. By making these contributions tax-deductible, the bill essentially gives members of these ministries the same tax advantage that people with conventional health insurance already receive.

A bill to amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.

Budd, Ted

<p>This bill provides that amounts paid for membership in a health care sharing ministry, including amounts paid for the sharing of medical expenses and administrative fees, are a tax-deductible medical expense. (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>