To amend the Internal Revenue Code of 1986 to include expenses relating to membership in health care sharing ministries to qualify for the deduction for medical expenses, and for other purposes.

This bill amends the federal tax code to allow taxpayers to deduct expenses paid to health care sharing ministries as qualified medical expenses. It directly affects individuals who pay for membership in these ministries, which are alternative health care cost-sharing arrangements. To qualify, ministries must meet three specific conditions: be defined under existing law, publicly post required audits, and hold accreditation from an independent third party with no financial ties to the ministries. The change applies to expenses paid in tax years starting after December 31, 2023.