[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3426 Introduced in House (IH)]

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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 
        deduction for medical expenses, and for other purposes.


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                    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

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                                 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 expenses, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXPENSES RELATING TO HEALTH CARE SHARING MINISTRIES INCLUDED 
              IN DEDUCTION FOR MEDICAL EXPENSES.

    (a) In General.--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 which--
                            ``(i) is defined in section 
                        5000A(d)(2)(B)),
                            ``(ii) posts its audit as required under 
                        clause (ii)(V) of such section on the website 
                        of the ministry, and
                            ``(iii) is accredited by an independent 
                        third-party accreditation or standard setting 
                        organization that uses multiple criteria and 
                        whose officers or directors have no financial 
                        ties to sharing ministries being reviewed and 
                        accredited.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to expenditures paid in taxable years beginning after December 
31, 2023.
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