PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Mar 11, 2025
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.)
People & committees
Rep. Kelly, Mike [R-PA-16] · R–PA
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Sep 19, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-03-11 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This bill would change federal tax rules for people who belong to qualifying health care sharing ministries. It would classify membership costs, including shared medical expenses and administrative fees, as medical expenses and specify that these ministries are not health plans or insurance for federal tax purposes. The proposed changes would apply to tax years beginning after December 31, 2025.
(a) Treatment as a medical expense Section 213(d)(1) of the Internal Revenue Code of 1986 is amended
(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.
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.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
The bill would add membership in a qualifying health care sharing ministry to the medical-expense provision in Internal Revenue Code section 213(d)(1). The addition expressly includes sharing medical expenses and paying the ministry’s administrative fees.
(a) Treatment as a medical expense Section 213(d)(1) of the Internal Revenue Code of 1986 is amended
(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.
A new Internal Revenue Code section 7702C would require qualifying health care sharing ministries to be treated as neither health plans nor insurance for purposes of that Code.
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.
Both proposed tax rules use an existing statutory definition of health care sharing ministry but disregard one part of it: subclause (IV). The supplied text does not reproduce that definition or the omitted requirement.
(E) for membership in a health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii) without regard to subclause (IV) thereof)
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.
The proposed amendments would apply to tax years beginning after December 31, 2025.
(c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
The supplied actions snapshot, updated September 19, 2026, records introduction in the House and referral to the House Committee on Ways and Means on March 11, 2025.
Source snapshot updated 2026-09-19T23:26:48Z. 2025-03-11: Referred to the House Committee on Ways and Means. 2025-03-11: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-03-11. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish the contents of other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version; accompanying earmark disclosures and committee materials were not supplied.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
The supplied text gives a defined category of organizations special federal tax treatment directly related to the bill’s main policy. This classification is not a judgment about its merits.
Qualifying health care sharing ministries would receive an express exclusion from treatment as health plans or insurance throughout the Internal Revenue Code. The exclusion uses a referenced statutory definition while disregarding subclause (IV), whose contents are not supplied.
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.
Full text preserved for this analysis. Legislative record snapshot: Sep 19, 2026. How PlainBill uses AI