,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #ddef  ,,in ,,the ,,house ,,of  
,,representatives  ,november #ba1       
#bjag,mr4 ,babin introduced the         
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow a deduction for
 amounts paid for medical expenses to a 
health care sharing ministry1 and for   
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,health ,care  
,sharing ,fairness ,act 4  #b4          
,self-employed medical expense deduction
  7a7 ,in general ,section #afb of the  
,internal ,revenue ,code of #aihf is    
amended by inserting at the end of      
subsection 7l7 the following new        
paragraph3  7#f7 ,health care sharing   
ministry ,the allowance of a deduction  
under paragraph 7#a7 shall include      
amounts paid by such taxpayer as a      
member of a health care sharing ministry
 7as defined in section                 
#ejjj;,a7d77#b77;,b77ii77 for--  7,a7   

the sharing of the medical expenses of  
fellow members1 and  7,b7 the           
administrative fees of the health care  
sharing ministry4  4  7b7 ,medical      
expense deduction  7#a7 ,in general     
,paragraph 7#a7 of section #bac7;d7 of  
such ,code is amended by striking or at 
the end of subparagraph 7,c71 by        
striking the period at the end of       
subparagraph 7,d7 and inserting 1 or1   
and by adding at the end the following3 
7,e7 for-- 7i7 the sharing of medical   
expenses of fellow members of a health  
care sharing ministry 7as defined in    
#ejjj;,a7d77#b77;,b77ii771 and  7ii7 the
 administrative fees of such health care
 sharing ministry4  4  7#b7 ,exception  
,paragraph 7#a7 of section #bac7;d7 of  
such ,code1 as amended by paragraph     
7#a71 is amended by adding at the end   
the following3 ,for purposes of         
subparagraph 7,e71 amounts paid does not
 include any amount deductible under    
section #agj44  7c7 ,effective date ,the
 amendments made by this section shall  

apply to taxable years beginning after  
the date of the enactment of this ,act4