HB2942

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

Introduced·2/2/26
Int Text

Oklahoma HB2942 allows tax deductions for Health Care Sharing Ministry expenses, aligning them with health insurance premiums.

Oklahoma HB2942, the Health Care Sharing Ministry Tax Parity Act, aims to provide tax parity for Health Care Sharing Ministries (HCSMs). This act allows Oklahoma residents who are active HCSM members for at least one month during the tax year to deduct their qualified health care sharing expenses from their adjusted gross income. The Oklahoma Tax Commission will administer this deduction, issuing annual reports and handling audits. The act also mandates that funds received by qualified individuals from HCSM members for medical expenses are not considered taxable income.

Included in complete analysis

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

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
4
RRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

House: Appropriations and Budget Finance Subcommittee: DO PASS

9 Yea

RRDRRRRRR

0 Nay

Calendar

Feb 18

4:30 PM

House A&B Finance Subcommittee Hearing

History

Feb 19

House

Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee

Feb 3

House

Second Reading referred to Appropriations and Budget

Feb 3

House

Referred to Appropriations and Budget Finance Subcommittee