H.R. 2062

119 HR 2062 IH: 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.
 U.S. House of Representatives
 2025-03-11
 text/xml
 EN
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 I  119th CONGRESS  1st Session  H. R. 2062  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.
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:
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.