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.

Senate Bill

S. 653

119th Congress

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.

In Committee

Introduced:Feb 20, 2025

Primary Sponsor

Ted Budd

Senator

Republican

NC

Cosponsors

0

Quick Stats

Policy Area

Taxation

Summary

This bill allows individuals to deduct membership payments to health care sharing ministries as medical expenses on their taxes. This includes both the shared medical expense payments and administrative fees paid to these faith-based organizations where members contribute to cover each other medical costs.

Latest Action

Read twice and referred to the Committee on Finance.

AI Summary

Plain-English explanation of this bill

This bill allows individuals to deduct membership payments to health care sharing ministries as medical expenses on their taxes. This includes both the shared medical expense payments and administrative fees paid to these faith-based organizations where members contribute to cover each other medical costs.

Last updated: 1/5/2026

Official Summary

Congressional Research Service summary

<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>

Key Points

Main provisions of the bill

Makes health care sharing ministry payments tax-deductible
Covers shared medical expenses and administrative fees
Applies to faith-based healthcare organizations
Members share common ethical or religious beliefs
Extends medical expense tax treatment to these arrangements

How This Impacts Americans

Potential effects on citizens and communities

Individuals who participate in health care sharing ministries instead of traditional insurance would get a tax break for their membership costs. This could make faith-based healthcare arrangements more financially attractive and provide tax parity with traditional health insurance premiums.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

653, 119th Congress (2025). "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.". Source: Voter's Right Platform. https://votersright.org/bills/118-s-653