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.

This bill would let people deduct money they pay to health care sharing ministries from their taxes as a medical expense. Health care sharing ministries are faith-based groups where members share similar religious or ethical beliefs and make regular payments to help cover other members' medical costs. The tax deduction would apply to both the payments members make to share medical expenses and any administrative fees they pay.

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