Loading chat...

AL SB245

Bill

Status

Introduced

2/3/2026

Primary Sponsor

Dan Roberts

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Members of Health Care Sharing Ministries may deduct contributions to their ministry from adjusted gross income on Alabama state taxes, beginning with tax years starting January 1, 2027

  • Health Care Sharing Ministry contributions received by taxpayers for medical expenses are excluded from taxable income if no deduction was previously taken for those contributions

  • Deductions must be claimed on annual state tax returns in the manner prescribed by the Alabama Department of Revenue

  • Alabama Department of Revenue is directed to adopt rules to implement and administer the program

  • Act becomes effective October 1, 2026

Legislative Description

Income Taxes, tax deduction for members of a Health Care Sharing Ministry for certain health care sharing expenses

Taxation & Revenue

Last Action

Read for the Second Time and placed on the Calendar

3/5/2026

Committee Referrals

Healthcare2/3/2026

Full Bill Text

No bill text available