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IN SB0209

Bill

Status

Introduced

1/3/2019

Primary Sponsor

John Crane

Click for details

Origin

Senate

2019 Regular Session

AI Summary

  • Creates a new Indiana adjusted gross income tax deduction for members of health care sharing ministries who are Indiana residents

  • Deduction equals the total amount of qualified health care sharing expenses paid during the taxable year, including unreimbursed member health care expenses and ministry administrative expenses

  • Requires membership in a health care sharing ministry for at least one month during the taxable year to qualify

  • Effective January 1, 2020, applying to taxable years beginning after December 31, 2019

  • Taxpayers must claim the deduction on their annual state tax return and provide documentation as required by the department

Legislative Description

Tax deduction for health care sharing expenses. Provides that an individual who is an Indiana resident and a member of a health care sharing ministry is entitled to an adjusted gross income tax deduction for a taxable year equal to the total amount of qualified health care sharing expenses paid by the taxpayer during the taxable year.

Last Action

First reading: referred to Committee on Health and Provider Services

1/3/2019

Committee Referrals

Health and Provider Services1/3/2019

Full Bill Text

No bill text available