,,ii  #aaith ,,congress  #ast ,session  
,s4 #fec  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #bj1      
#bjbe,mr4 ,budd introduced the following
 bill2 which was read twice and referred
 to the ,committee on ,finance  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to treat membership in a
 health care sharing ministry as a      
medical expense1 and for other purposes4
  #a4 ,treatment of health care sharing 
ministries as a medical expense and not 
as insurance  7a7 ,treatment as a       
medical expense ,section #bac7;d77#a7 of
 the ,internal ,revenue ,code of #aihf  
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 following new subparagraph3    
7,e7 for membership in a health care    
sharing ministry 7as defined in section 
#ejjj;,a7d77#b77;,b77ii7 without regard 
to subclause 7,,iv7 thereof71           
including-- 7i7 the sharing of medical  

expenses with respect to such ministry1 
and  7ii7 the payment of administrative 
fees of such ministry4  4  7b7 ,health  
care sharing ministry not treated as a  
health plan or insurance  7#a7 ,in      
general ,chapter #gi of the ,internal   
,revenue ,code of #aihf is amended by   
inserting after section #ggjb;,b the    
following new section3  #ggjb;,c4       
,treatment of health care sharing       
ministries ,for purposes of this title1 
a health care sharing ministry 7as      
defined in section                      
#ejjj;,a7d77#b77;,b77ii7 without regard 
to subclause 7,,iv7 thereof7 shall not  
be treated as a health plan or as       
insurance4  4  7#b7 ,clerical amendment 
,the table of sections for chapter #gi  
of such ,code is amended by inserting   
after the item relating to section      
#ggjb;,b the following new item3  ,sec4 
#ggjb;,c4 ,treatment of health care     
sharing ministries4  4  7c7 ,effective  
date ,the amendments made by this       
section shall apply to taxable years    

beginning after ,december #ca1 #bjbe4