Health care sharing ministry fees treated as medical care

(a) In general Section 213(d) of the Internal Revenue Code of 1986, as amended by section 6, is further amended by adding at the end the following new paragraph: (13) Health care sharing ministries Amounts paid for membership in a health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii) without regard to subclause (IV) thereof) shall be treated as amounts paid for medical care.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.