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.
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.
Plain Language Summary
# Summary of HR 2062 **What the Bill Would Do** This bill would allow people to deduct payments to health care sharing ministries as medical expenses on their taxes. Health care sharing ministries are faith-based organizations where members contribute money to a shared pool that covers other members' medical costs. Currently, these payments are not tax-deductible. If passed, the bill would treat membership fees and contributions to these organizations the same way the tax code treats other qualified medical expenses. **Who It Affects** The bill would primarily benefit members of health care sharing ministries—faith-based communities that operate as alternatives to traditional health insurance.
It could make these organizations more financially attractive to members since their contributions would reduce taxable income. The bill could also affect federal tax revenue, though the amount would depend on how many people use these ministries. **Current Status** HR 2062 was introduced by Rep. Mike Kelly (R-PA) in the 119th Congress and is currently in committee, meaning it has not yet been voted on by the full House. The bill has not advanced beyond the initial committee review stage.
CRS Official Summary
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.)
Latest Action
Referred to the House Committee on Ways and Means.