To amend the Internal Revenue Code of 1986 to include expenses relating to membership in health care sharing ministries to qualify for the deduction for medical expenses, and for other purposes.
Latest Action
Referred to the Subcommittee on Health.
Official Summary
Official summary has not been imported yet.
GovScope Watchdog™
AI Government Intelligence™This bill proposes an amendment to the Internal Revenue Code of 1986 to allow expenses related to membership in health care sharing ministries to qualify as deductible medical expenses. Health care sharing ministries are organizations where members share medical costs among themselves, often as an alternative to traditional health insurance. The bill aims to extend the existing medical expense deduction to include these membership costs, potentially affecting how taxpayers can claim deductions on their federal income taxes.
The bill seeks to expand the medical expense deduction to cover health care sharing ministry membership costs, which could change tax deduction eligibility for certain taxpayers but has not advanced beyond referral to a subcommittee and is currently expired.
- Amends the Internal Revenue Code of 1986 to include health care sharing ministry membership expenses as deductible medical expenses.
- Targets the tax treatment of health care sharing ministries, which are alternative arrangements to traditional health insurance.
- The bill was referred to the House Subcommittee on Health but did not progress further and is currently classified as failed or expired.
['Taxpayers who are members of health care sharing ministries', 'Health care sharing ministries as organizations', 'Tax professionals advising clients on medical expense deductions']
['The bill may require additional IRS guidance or administrative resources to implement and verify qualifying expenses.', 'Potential complexity in distinguishing qualifying health care sharing ministry expenses from other non-deductible costs.', 'No information on fiscal impact or enforcement mechanisms is provided, which could affect oversight and compliance.']
The bill was introduced in the 118th Congress and referred to the House Subcommittee on Health. It addresses tax policy related to medical expense deductions and alternative health care financing mechanisms. The bill did not advance beyond subcommittee referral and is currently marked as failed or expired, indicating it did not receive further legislative consideration during the session.
Hidden impact flags detected: 2
GovScope reviewed 2 policy-risk categories. Hover for a quick definition. Click detected flags for bill-specific details.
['Potential increase in membership in health care sharing ministries due to tax deduction eligibility.', 'Possible reduction in federal tax revenue from expanded medical expense deductions.', 'Increased demand for IRS resources to audit and verify qualifying expenses.']
The bill lacks detailed text and fiscal analysis, limiting transparency on its full impact. Oversight considerations include how the IRS would implement and enforce the expanded deduction, and whether additional guidance or resources would be required. The bill's failure to advance past subcommittee referral suggests limited legislative momentum, which is important context for evaluating its current relevance.
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