119-hr2062

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2062 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 2062

 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.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 March 11, 2025

 Mr. Kelly of Pennsylvania (for himself, Mr. Murphy, and Mr. Smith of 
 New Jersey) 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 treat membership in a 
 health care sharing ministry as a medical expense, and for other 
 purposes.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. TREATMENT OF HEALTH CARE SHARING MINISTRIES AS A MEDICAL 
 EXPENSE AND NOT AS INSURANCE.

    (a) Treatment as a Medical Expense.--

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 (as defined in 

section 5000A
            (d) (2)
        (B)
            (ii) without regard to subclause
            (IV) thereof), including--
 ``
            (i) the sharing of medical expenses with 
 respect to such ministry, and
 ``
            (ii) the payment of administrative fees 
 of such ministry.''.

    (b) Health Care Sharing Ministry Not Treated as a Health Plan or 
Insurance.--

    (1) In general.--Chapter 79 of such Code is amended by 
 inserting after 

section 7702B the following new section:

``

SEC. 7702C. TREATMENT OF HEALTH CARE SHARING MINISTRIES.

 ``For purposes of this title, a health care sharing ministry (as 
defined in 

section 5000A
            (d) (2)
        (B)
            (ii) without regard to subclause
            (IV) thereof) shall not be treated as a health plan or as insurance.''.

    (2) Clerical amendment.--The table of sections for chapter 
 79 of such Code is amended by inserting after the item relating 
 to 

section 7702B the following new item:

``

Sec. 7702C. Treatment of health care sharing ministries.''.
            (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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