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I
118TH CONGRESS
1ST SESSION H. R. 3426
To amend the Internal Revenue Code of 1986 to include expenses relating
to membership in health care sharing ministries to qualify for the deduc-
tion for medical expenses, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MAY 17, 2023
Mr. KELLY of Pennsylvania 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 include
expenses relating to membership in health care sharing
ministries to qualify for the deduction for medical ex-
penses, and for other purposes.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
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SECTION 1. EXPENSES RELATING TO HEALTH CARE SHAR-
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ING MINISTRIES INCLUDED IN DEDUCTION
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FOR MEDICAL EXPENSES.
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(a) IN GENERAL.—Section 213(d)(1) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘or’’ at the
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end of subparagraph (C), by striking the period at the end
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•HR 3426 IH
of subparagraph (D) and inserting ‘‘, or’’, and by adding
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at the end the following new subparagraph:
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‘‘(E) for membership in a health care shar-
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ing ministry which—
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‘‘(i)
is
defined
in
section
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5000A(d)(2)(B)),
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‘‘(ii) posts its audit as required under
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clause (ii)(V) of such section on the
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website of the ministry, and
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‘‘(iii) is accredited by an independent
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third-party accreditation or standard set-
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ting organization that uses multiple cri-
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teria and whose officers or directors have
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no financial ties to sharing ministries being
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reviewed and accredited.’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to expenditures paid in taxable
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years beginning after December 31, 2023.
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Æ
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