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.

# Summary of S 653 **What the Bill Would Do** This bill would allow people to deduct payments to health care sharing ministries as medical expenses on their taxes. Health care sharing ministries are faith-based organizations where members contribute money to help pay for each other's medical bills, based on shared religious or ethical beliefs. Currently, these payments are not tax-deductible, but the bill would change that by treating them like other qualified medical expenses. **Who It Affects** The bill primarily affects people who are members of health care sharing ministries and use them instead of traditional health insurance.

It could also indirectly affect the ministries themselves by making membership more financially attractive to potential members. Most health care sharing ministries are operated by religious groups, so members typically share common faith backgrounds. **Current Status** The bill was introduced in the 119th Congress by Senator Ted Budd (R-NC) but remains in committee, meaning it has not yet advanced to a full vote in the Senate. No further action has been taken on it at this time.