Amends the Internal Revenue Code to treat membership in a health care sharing ministry as a medical expense.

The bill amends the Internal Revenue Code to allow taxpayers to deduct membership fees for health care sharing ministries as a medical expense. It also specifies that such ministries should not be treated as health plans or insurance. The changes will apply to taxable years beginning after December 31, 2025.

Amends the Internal Revenue Code to treat membership in a health care sharing ministry as a medical expense.

The bill amends the Internal Revenue Code to allow taxpayers to deduct membership fees for health care sharing ministries as a medical expense. It also specifies that such ministries should not be treated as health plans or insurance. The changes will apply to taxable years beginning after December 31, 2025.