Section 1 Short title
This Act may be cited as the “Health Care Sharing Fairness Act ”.
Health Care Sharing Fairness Act
A BILL
To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for medical expenses to a health care sharing ministry, and for other purposes.
Sec. 2 Self-employed medical expense deduction
In general— Section 162 of the Internal Revenue Code of 1986 is amended by inserting at the end of subsection (l) the following new paragraph:
“(6) Health care sharing ministry—The allowance of a deduction under paragraph (1) shall include amounts paid by such taxpayer as a member of a health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii)) for—
“(A) the sharing of the medical expenses of fellow members, and
“(B) the administrative fees of the health care sharing ministry.”
Medical expense deduction—
In general— Paragraph (1) of section 213(d) of such Code 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:
“(E) for—
“(i) the sharing of medical expenses of fellow members of a health care sharing ministry (as defined in 5000A(d)(2)(B)(ii)), and
“(ii) the administrative fees of such health care sharing ministry.”
Exception— Paragraph (1) of section 213(d) of such Code, as amended by paragraph (1), is amended by adding at the end the following: “For purposes of subparagraph (E), amounts paid does not include any amount deductible under section 170.”.
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.