Treatment of health care sharing ministries

(a) Inclusion as medical expenses Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as redesignated and amended by the preceding provisions of this Act, is further amended by adding at the end the following new subparagraph: (D) Inclusion of health care sharing ministries The term qualified medical expenses shall include 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— (i) the sharing of medical expenses among members, and (ii) administrative fees of the ministry.. (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.