SB736

Income tax; creating the Health Care Sharing Ministry Tax Parity Act; stating certain deduction and procedures; requiring Oklahoma Tax Commission to create forms and guidelines. Effective date.

Introduced·2/3/25

Oklahoma SB736 creates the Health Care Sharing Ministry Tax Parity Act, allowing qualified individuals to deduct health care sharing expenses from.

Oklahoma SB736 establishes the Health Care Sharing Ministry Tax Parity Act, enabling residents who are active members of a health care sharing ministry for at least one month to deduct their qualified health care sharing expenses from their adjusted gross income on their state income tax returns. The Oklahoma Tax Commission is tasked with creating necessary forms, guidelines, and procedures for this deduction. Funds received from health care sharing ministry members to assist with 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
Appropriations Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

Senate: Finance Committee: DO PASS AMENDED CS

6 Yea

RRRRRR

4 Nay

RDDR

1 Not Voting

R

History

Feb 10, 2025

Senate

Reported Do Pass, amended by committee substitute Revenue and Taxation committee; CR filed

Feb 10, 2025

Senate

Title stricken

Feb 10, 2025

Senate

Referred to Appropriations