Treatment of health care sharing ministries

(a) In general Subsection (c) of section 223 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Treatment of health care sharing ministries 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 a 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 December 31, 2026.