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Bill

HB 2445

Enacting the health care sharing ministries tax deduction act to provide a subtraction modification for qualified health care sharing expenses paid by a qualified individual and certain qualified health care shares received by a qualified individual.

2025-2026 Regular Session

Kansas would allow residents to deduct health care sharing ministry expenses from state income taxes, reducing tax liability for those using faith-based healthcare cost-sharing alternatives.

Died in Committee
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Bill Summary · HB 2445

Legislative bill overview

HB 2445 would create a tax deduction for Kansas residents who pay into health care sharing ministries (HCSMs) and receive benefits from them. The bill establishes a "subtraction modification" allowing qualified individuals to deduct eligible health care sharing expenses from their state taxable income, effectively reducing their tax liability.

Why is this important

Health care sharing ministries are faith-based alternatives to traditional health insurance that have grown in popularity, particularly among individuals seeking religious community-based healthcare cost management. This tax incentive would make HCSMs more financially attractive compared to conventional insurance, potentially affecting state tax revenue and healthcare coverage patterns across Kansas.

Potential points of contention

  • Definitional boundaries: The bill's success depends on clear definitions of "qualified health care sharing expenses" and "qualified individual"—ambiguous language could create audit disputes or unintended tax avoidance opportunities
  • Healthcare system equity: Tax deductions favor HCSMs over traditional insurance, which could widen disparities since HCSMs typically exclude pre-existing conditions and certain populations, unlike regulated health insurance
  • Revenue impact: State tax coffers would face reduced income tax collections, requiring either spending cuts or alternative revenue sources to maintain current services

Compiled from official sources — confirm details with the bill’s official record.

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