To amend the Internal Revenue Code of 1986 to include expenses relating to membership in health care sharing ministries to qualify for the deduction for medical expenses, and for other purposes.

Bill 118 hr 3426, also known as the Health Care Sharing Ministry Expenses Act, aims to amend the Internal Revenue Code of 1986 to allow individuals to deduct expenses related to membership in health care sharing ministries as part of their medical expenses.

Health care sharing ministries are organizations where members contribute money to help cover each other's medical expenses. Currently, these expenses are not eligible for the medical expense deduction on federal taxes. This bill seeks to change that by allowing individuals to include these expenses when calculating their medical deductions.

The purpose of this bill is to provide tax relief to individuals who participate in health care sharing ministries and help them offset the costs of their medical expenses. By allowing these expenses to qualify for the medical deduction, it aims to make health care more affordable for those who choose to participate in these alternative health care arrangements. Overall, the Health Care Sharing Ministry Expenses Act is a targeted piece of legislation that seeks to support individuals who rely on health care sharing ministries for their medical needs. It is a non-partisan effort to provide tax relief and financial assistance to those who choose to participate in these unique health care arrangements.