Bill · S. 653· Senate(119-S-653)
A bill to amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.
- Introduced
- 2/20/2025
- Last activity
- 2/20/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Ted Budd
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill proposes to amend the Internal Revenue Code of 1986. It aims to treat membership in a health care sharing ministry as a medical expense. This change would include the sharing of medical expenses and the payment of administrative fees. Additionally, the bill specifies that these ministries shall not be treated as a health plan or as insurance. These amendments would apply to taxable years beginning after December 31, 2025.
Yes· 3 of 10
Would middle-income households be better off under this?+5
The bill specifically allows for the deduction of membership and administrative fees in health care sharing ministries as medical expenses.
Does this cut taxes for middle-income families?+5
The bill allows membership fees and shared medical expenses for health care sharing ministries to be treated as deductible medical expenses.
Would business owners be better off under this?+4
Business owners can deduct these costs as medical expenses, potentially reducing their overall tax burden.
The opposite
Does this strengthen the Affordable Care Act?-3
The bill explicitly states that these ministries shall not be treated as health plans or insurance, potentially providing an alternative to ACA-regulated coverage.
Does this reduce what the federal government spends?-2
The bill may reduce federal revenue by allowing more medical expense deductions.
Who it would affect, and how
Potential Positive Impacts for People
- Tax Treatment of Membership: By amending Section 213(d)(1) of the Internal Revenue Code of 1986, the bill would allow membership in a health care sharing ministry to be treated as a medical expense, including the sharing of expenses and payment of administrative fees. (Section 1(a))
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+5Good For Business Owners+4Good For Middle Aged+3Good For Retirees+3Good For Seniors+3Good For Low Income Households+2
- Economy And Finance
- Reduces Middle Class Taxes+5Reduces Small Business Taxes+3Reduces Government Spending-2
- Social Issues And Justice
- Improves Poverty Reduction+2
- Healthcare
- Improves Healthcare Access+4Increases Affordable Care Act Support-3
- 2/20/2025
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.