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KS HB2059

Bill

Status

Introduced

1/22/2025

Primary Sponsor

Taxation

Click for details

Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Allows Kansas taxpayers to subtract payments made to health care sharing ministries from their state adjusted gross income, effective for taxable years beginning after December 31, 2025

  • Defines qualifying health care sharing ministries as faith-based, tax-exempt nonprofit organizations that limit membership to those of similar faith and facilitate voluntary medical expense sharing between members

  • Requires qualifying ministries to provide monthly statements to members listing total needs submitted and amounts assigned for voluntary payment, with no assumption of risk or promise to pay

  • Mandates that qualifying ministries include written disclaimers on all promotional materials stating the organization is not an insurance company

  • Amends K.S.A. 2024 Supp. 79-32,117, which governs Kansas adjusted gross income calculations and existing subtraction modifications

Legislative Description

Providing a Kansas income tax subtraction modification for certain amounts paid by the taxpayer during the taxable year as a member of a health care sharing ministry.

Last Action

House Referred to Committee on Taxation

1/22/2025

Committee Referrals

Taxation1/22/2025

Full Bill Text

No bill text available