Amounts paid for health care sharing ministry

(a) In general Section 223(c)(2)(A) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end the following new sentence: For purposes of this subparagraph, amounts paid by a member of a health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii) without regard to subclause (IV) thereof) for the sharing of medical expenses among members, or administrative fees of such ministry, shall be treated as paid for medical care.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.