A bill 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 changes the tax code to allow individuals to deduct payments to health care sharing ministries (HCSMs) as medical expenses, similar to traditional health insurance costs. It directly affects people enrolled in HCSMs - groups that share medical costs among members without being regulated as insurance. The bill adds HCSM membership fees and shared medical expenses to the list of deductible medical costs under Section 213(d)(1) of the tax code and clarifies that HCSMs are not treated as health insurance or health plans. These changes would take effect for tax years starting in 2026.