MEDICAL SAVINGS ACCOUNTS – Amends existing law to include health care sharing ministries as an eligible medical expense.

H 783 amends Idaho's medical savings account law to include health care sharing ministry expenses as eligible medical costs for tax deductions. This directly affects Idaho residents who use health care sharing ministries (alternative health cost-sharing groups) instead of traditional insurance, allowing them to deduct related expenses. The bill updates the definition of "eligible medical expense" in Section 63-3022K(3)(e) to explicitly cover payments made through these ministries for the account holder, spouse, dependents, or dependent children. It does not change existing deduction limits ($2,000 annually before 2014 or $10,000 after 2014). The change simplifies tax treatment for ministry members without altering contribution rules or penalties.