Providing a Kansas income tax subtraction modification for certain amounts paid by the taxpayer during the taxable year as a member of a health care sharing ministry.

HB 2059 allows Kansas taxpayers to subtract payments made to health care sharing ministries from their state adjusted gross income. This change directly affects Kansas residents who are members of these ministries and pay for medical expenses through them. The bill amends Kansas tax code to add a new subtraction provision (replacing the existing section) for these payments, similar to how other health-related expenses are treated. This provides a tax benefit by reducing taxable income for qualifying individuals in Kansas.