Bill > HB2059

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.

Budget and Finance

Taxation (H)

https://kslegislature.gov/li/b2025_26/measures/hb2059/