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 allow individuals to deduct membership costs in health care sharing ministries as medical expenses on their federal income taxes, starting in 2025. It directly affects members of these ministries - organizations that share medical costs among members but are not traditional insurance. The bill amends tax law to explicitly include ministry membership fees and shared medical expenses in deductible medical costs, while clarifying these ministries are not treated as health insurance. This change provides a tax benefit for members without altering how the ministries operate.