Bill > HB2445

This bill, known as the Health Care Sharing Ministries Tax Deduction Act, allows qualified individuals in Kansas to subtract certain health care sharing expenses and received shares from their state income taxes, starting with tax years after December 31, 2026. A "health care sharing ministry" is defined as a non-profit organization that facilitates financial assistance among members with shared ethical or religious beliefs for medical needs, operating without assuming risk or promising payment, and providing transparent financial reporting. A "qualified individual" is a Kansas resident who has been a member of such a ministry for at least one month during the tax year. The bill amends existing tax law to permit these subtractions, meaning that money paid for membership in these ministries, including contributions and administrative fees, and any amounts received from the ministry for medical expenses, will not be considered taxable income in Kansas, provided they are not already deducted or included in federal adjusted gross income.

Budget and Finance

Taxation (House)

https://kslegislature.gov/li/b2025_26/measures/hb2445/