ID H0523

Amends Idaho Code Section 63-3022K to revise the definition of "eligible medical expense" for medical savings accounts to include expenses paid by account holders as members of health care sharing ministries as defined in Idaho Code Section 41-121.

Adds health care sharing ministry expenses to the list of qualifying medical expenses eligible for tax-deductible withdrawals from medical savings accounts, alongside traditional medical care and long-term care expenses.

Makes technical corrections throughout the statute, including replacing "which" with "that" in multiple sections and correcting punctuation for consistency.

Effective date of January 1, 2025.