Health care sharing ministry fees treated as medical care

(a) In general Section 213(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (12) Health care sharing ministries For purposes of this section, the term medical care 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— (A) the sharing of medical expenses among members, and (B) administrative fees of the ministry.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.