HB1473

Revenue and taxation; Health Care Sharing Ministry Tax Parity Act; definitions; income tax deduction; effective date.

Introduced·2/3/25
Int Text

Oklahoma HB1473 allows tax deductions for Health Care Sharing Ministry expenses for qualified individuals.

Oklahoma HB1473, the Health Care Sharing Ministry Tax Parity Act, establishes definitions for Health Care Sharing Ministries and qualified individuals. It allows qualified individuals to deduct their health care sharing expenses from their Oklahoma state income tax returns, aligning the tax treatment with health insurance premiums. The Oklahoma Tax Commission will develop forms and guidelines for claiming these deductions and will issue annual reports on the fiscal impact. Funds received from HCSM members for medical expenses will not be considered taxable income.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Appropriations and Budget Finance Subcommittee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

House

Second Reading referred to Appropriations and Budget

Feb 4, 2025

House

Referred to Appropriations and Budget Finance Subcommittee

Feb 3, 2025

House

First Reading