Bill > SB368

This bill, known as the Health Care Sharing Ministries Tax Deduction Act, allows Kansas residents who are members of a qualified health care sharing ministry to deduct certain expenses and income related to their participation 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 members sharing medical expenses based on common religious or ethical beliefs, without assuming risk or guaranteeing payments, and provides transparency through audits and disclaimers. A "qualified individual" is a Kansas resident who has been a member of such a ministry for at least one month. The bill permits a subtraction modification, meaning a deduction from federal adjusted gross income, for "qualified health care sharing expenses," which include membership fees and administrative costs paid to the ministry, up to $5,000 for individuals or $10,000 for married couples filing jointly, provided these expenses were not already deducted on their federal return. Additionally, any "qualified health care share received" by a member to help with 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. The bill amends existing tax law (K.S.A. 2025 Supp. 79-32,117) to incorporate these new deductions and repeals the old version of that law.

Budget and Finance

Assessment and Taxation (Senate)

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