Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 2nd Session of the 60th Legislature (2026)
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3 SENATE BILL 2158 By: Deevers
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6 AS INTRODUCED
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7 An Act relating to income tax; creating the Health
7 Care Sharing Ministry Tax Parity Act; providing short
8 title; defining terms; providing income tax
8 deduction; requiring submission of certain
9 information; making certain income nontaxable;
9 providing for expiration of the provisions of act;
10 providing for noncodification; providing for
10 codification; and providing an effective date.
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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14 SECTION 1. NEW LAW A new section of law not to be
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15 codified in the Oklahoma Statutes reads as follows:
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16 This act shall be known and may be cited as the "Health Care
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17 Sharing Ministry Tax Parity Act".
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18 SECTION 2. NEW LAW A new section of law to be codified
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19 in the Oklahoma Statutes as Section 2358.111 of Title 68, unless
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20 there is created a duplication in numbering, reads as follows:
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21 A. As used in this section:
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22 1. "Health care sharing ministry" (HCSM) means a not-for-profit
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23 organization that is tax-exempt under Section 501(c)(3) of the
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24 Internal Revenue Code of 1986, as amended, and:
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Req. No. 3469 Page 1
1 a. limits its members to those who share a common set of
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2 ethical or religious beliefs,
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3 b. acts as a facilitator among members who have financial
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4 or medical needs to assist those with financial or
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5 medical needs in accordance with criteria established
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6 by the health care sharing ministry,
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7 c. provides for the financial or medical needs of a
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8 member through contributions from other members,
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9 d. provides amounts that members may contribute with no
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10 assumption of risk or promise to pay among the members
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11 and no assumption of risk or promise to pay by the
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12 health care sharing ministry to the members,
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13 e. provides to the members a written statement at least
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14 quarterly with the total dollar amount of qualified
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15 medical needs actually shared in the previous
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16 reporting period in accordance with criteria
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17 established by the health care sharing ministry,
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18 f. conducts an annual audit which is performed by an
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19 independent certified public accounting firm in
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20 accordance with generally accepted accounting
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21 principles and which is made available to the public
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22 by providing a copy upon request, or by posting on the
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23 website of the organization, and
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Req. No. 3469 Page 2
1 g. provides a written disclaimer on or accompanying all
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2 applications and guideline materials distributed by or
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3 on behalf of the organization that reads, in
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4 substance: "Notice: The organization facilitating
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5 the sharing of medical expenses is not an insurance
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6 company, and neither its guidelines nor plan of
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7 operation is an insurance policy. Whether anyone
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8 chooses to assist you with your medical bills will be
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9 totally voluntary because no other member will be
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10 compelled by law to contribute toward your medical
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11 bills. As such, participation in the organization or
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12 a subscription to any of its documents should never be
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13 considered insurance. Regardless of whether you
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14 receive any payments for medical expenses or whether
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15 this organization continues to operate, you are always
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16 personally responsible for the payment of your own
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17 medical bills.";
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18 2. "Qualified health care sharing expenses" means amounts paid
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19 by a qualified individual for membership in a health care sharing
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20 ministry for the individual, or the spouse or dependent of the
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21 individual, including the following:
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22 a. the sharing of medical expenses with respect to the
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23 ministry, and
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24 b. the payment of administrative fees of the ministry;
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Req. No. 3469 Page 3
1 3. "Qualified health care share received" means an amount a
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2 taxpayer receives as a member of a health care sharing ministry to
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3 assist with medical expenses; and
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4 4. "Qualified individual" means any resident of this state who
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5 has been an active member of a health care sharing ministry for at
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6 least one (1) month during the applicable tax year.
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7 B. For tax year 2027 and subsequent tax years, the total amount
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8 of qualified health care sharing expenses paid by a qualified
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9 individual during the tax year may be deducted from Oklahoma
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10 adjusted gross income. Provided, any expenses for which a deduction
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11 has already been claimed shall not be allowed pursuant to this
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12 section. The qualified individual shall submit any information
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13 required by the Oklahoma Tax Commission to calculate the amount of
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14 the deduction authorized by this subsection.
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15 C. For tax year 2027 and subsequent tax years, any qualified
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16 health care share received by a taxpayer for which no deduction from
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17 adjusted gross income or Oklahoma adjusted gross income is taken
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18 shall be exempt from taxable income.
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19 D. The provisions of this act shall cease to have the force and
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20 effect of law upon the date this state ceases to collect individual
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21 income tax.
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22 SECTION 3. This act shall become effective November 1, 2026.
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24 60-2-3469 QD 1/15/2026 2:04:45 PM
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Req. No. 3469 Page 4Every fact on this page links to its source, starting with the official bill record.