Bill > SB368

This bill, known as the Health Care Sharing Ministries Tax Deduction Act, allows qualified individuals in Kansas to subtract certain expenses and received amounts related to health care sharing ministries from their state income tax. A "health care sharing ministry" is defined as a non-profit organization that facilitates financial assistance among members who share common religious or ethical beliefs for medical needs, operating without assuming risk or making promises to pay. "Qualified health care sharing expenses" include membership fees and administrative costs paid to such a ministry, while "qualified health care share received" refers to funds received from a ministry to help with medical bills. A "qualified individual" is a Kansas resident who has been a member of a health care sharing ministry for at least one month during the tax year. For tax years beginning after December 31, 2026, qualified individuals can subtract qualified health care sharing expenses paid, up to $5,000 for individuals or $10,000 for joint filers, provided these expenses were not already deducted on their federal return. Additionally, any qualified health care share received and used for medical expenses will not be considered taxable income in Kansas, and if it was taxed federally, it can be subtracted from Kansas adjusted gross income. This act amends existing tax law and repeals the prior version of the relevant section.

Budget and Finance

Assessment and Taxation (Senate)

https://kslegislature.gov/li/b2025_26/measures/sb368/