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Bill > HB2059


KS HB2059

Providing a Kansas income tax subtraction modification for certain amounts paid by the taxpayer during the taxable year as a member of a health care sharing ministry.


summary

Introduced
01/22/2025
In Committee
01/22/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT concerning income taxation; relating to Kansas adjusted gross income; providing a subtraction modification for amounts paid by the taxpayer during the taxable year as a member of a health care sharing ministry; amending K.S.A. 2024 Supp. 79-32,117 and repealing the existing section.

AI Summary

This bill provides a Kansas income tax subtraction modification for individuals who are members of a health care sharing ministry. Specifically, for all taxable years beginning after December 31, 2025, taxpayers can subtract from their federal adjusted gross income the amount they paid to a health care sharing ministry during the taxable year, as long as that amount was included in their federal adjusted gross income. The bill carefully defines a health care sharing ministry as a faith-based nonprofit organization that is tax-exempt, limits membership to those of a similar faith, acts as a clearinghouse for members' financial or medical needs, provides for those needs through direct member-to-member gifts, does not assume risk or promise payment, provides monthly statements about member needs, and includes a disclaimer that it is not an insurance company. This modification allows members of these faith-based healthcare cost-sharing organizations to reduce their Kansas state income tax liability by deducting their contributions, effectively providing a tax benefit for participation in these alternative healthcare funding arrangements.

Committee Categories

Budget and Finance

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Taxation (H)

Last Action

House Referred to Committee on Taxation (on 01/22/2025)

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