Health care sharing ministries not treated as health insurance
Title I — Putting patients over health insurance companies › Subtitle C — Health care sharing ministries
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(a) In general Section 223(c) of the Internal Revenue Code of 1986, as redesignated and amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph: (5) Health care sharing ministries not treated as health insurance A health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii) without regard to subclause (IV) thereof) shall not be treated as health plan or insurance for purposes of this title.. (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.