Health care sharing ministry expenses 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 Amounts paid for the following expenses with respect to 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: (A) Membership fees for such health care sharing ministry. (B) The sharing of medical expenses among members. (C) Administrative fees of the ministry.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2026.