This bill proposes amendments to the Internal Revenue Code of 1986 to modify the tax treatment of health care sharing ministries. Its primary purpose is to allow individuals to treat costs associated with membership in a health care sharing ministry as a medical expense for tax deduction purposes. This includes both the sharing of medical expenses and the payment of administrative fees within such ministries. Additionally, the bill explicitly states that for tax purposes, a health care sharing ministry shall not be treated as a health plan or as insurance . These provisions are set to take effect for taxable years beginning after December 31, 2025.