This bill changes tax law for people who join a health care sharing ministry. It aims to let membership count as a medical expense, and it makes clear that these ministries are not health insurance or a health plan for tax purposes.

Key points:

• Who is affected: People who are members of a health care sharing ministry.
• What changes: Membership would count as a medical expense, and a health care sharing ministry would not be treated as insurance or a health plan for tax purposes.
• When: The text provided does not state an effective date.