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.

This bill changes the tax code to address health care sharing ministries (faith-based groups where members help pay each other’s medical bills). It says these ministries are not considered a health plan or insurance under the tax code, and signals an aim to treat membership costs as a medical expense.

Key points

• Who is affected: People who join health care sharing ministries and the ministries themselves.
• What changes: Health care sharing ministries would not be treated as health insurance or a health plan for tax purposes; the bill’s stated goal is to treat membership as a medical expense.
• When: Would take effect if and when it becomes law (no specific date is provided in the text).