1. Members of health care sharing ministries eligible to establish health savings accounts
In general— Section 223 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(i) Application to health care sharing ministries—For purposes of this section, membership in a health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii)) shall be treated as coverage under a high deductible health plan.”
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.