Bill
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
01/22/2025
In Committee
01/22/2025
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)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
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State Bill Page | https://kslegislature.gov/li/b2025_26/measures/hb2059/ |
Fiscal Note - Ficsal Note: As introduced | https://kslegislature.gov/li/b2025_26/measures/documents/fisc_note_hb2059_00_0000.pdf |
BillText | https://kslegislature.gov/li/b2025_26/measures/documents/hb2059_00_0000.pdf |
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