Enacting the health care sharing ministries tax deduction act to provide a subtraction modification for qualified health care sharing expenses paid by a qualified individual and certain qualified health care shares received by a qualified individual.

HB 2445 creates a Kansas tax deduction for residents who pay expenses to health care sharing ministries (nonprofit organizations that facilitate voluntary medical expense sharing among members with shared beliefs, not insurance). It allows eligible Kansas taxpayers to subtract qualified health care sharing expenses (including membership fees and administrative costs) from their state income tax calculation. The bill also specifies that money received from these ministries to cover medical costs is not considered taxable income for Kansas tax purposes. This applies only to Kansas residents who are members of qualifying ministries for at least one month during the tax year, effective for tax years beginning after December 31, 2026.