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116TH CONGRESS
1ST SESSION H. R. 2177
To amend the Internal Revenue Code of 1986 to make members of health
care sharing ministries eligible to establish health savings accounts.
IN THE HOUSE OF REPRESENTATIVES
APRIL 9, 2019
Mr. KELLY of Pennsylvania (for himself, Mr. PETERSON, Mr. BIGGS, Mr.
MOONEY of West Virginia, Mr. SMUCKER, Mr. HUDSON, Mr. WALKER,
Mr. PALMER, Mr. KING of Iowa, Mr. MEADOWS, Mr. BABIN, Mr. SMITH
of New Jersey, Mr. RODNEY DAVIS of Illinois, Mr. ALLEN, Mrs.
HARTZLER, Mr. LAMBORN, Mrs. WALORSKI, Mr. KINZINGER, Mr.
MASSIE, Mr. HIGGINS of Louisiana, Mrs. RODGERS of Washington, and
Mr. SMITH of Nebraska) 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 make
members of health care sharing ministries eligible to
establish health savings accounts.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Faith in Health Sav-
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ings Accounts Act of 2019’’.
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•HR 2177 IH
SEC. 2. MEMBERS OF HEALTH CARE SHARING MINISTRIES
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ELIGIBLE TO ESTABLISH HEALTH SAVINGS
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ACCOUNTS.
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(a) IN GENERAL.—Section 223 of the Internal Rev-
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enue Code of 1986 is amended by adding at the end the
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following new subsection:
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‘‘(i) APPLICATION TO HEALTH CARE SHARING MIN-
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ISTRIES.—For purposes of this section, membership in a
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health care sharing ministry (as defined in section
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5000A(d)(2)(B)(ii)) shall be treated as coverage under a
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high deductible health plan.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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the date of the enactment of this Act.
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