To amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.

This bill provides that amounts paid for membership in a health care sharing ministry, including amounts paid for the sharing of medical expenses and administrative fees, are a tax-deductible medical expense. (Health care sharing ministries are faith-based organizations with members who share a common set of ethical or religious beliefs and who contribute regular payments to cover the medical expenses of other members.)