The Health Care Sharing Ministries Freedom to Share Act proposes amendments to the Ohio Revised Code, specifically targeting sections 1716.01 and 5747.01, while enacting new sections 1716.22 and 3333.96. The bill defines "health care sharing ministry" as a nonprofit organization that facilitates the sharing of medical expenses among members with common ethical or religious beliefs. It establishes criteria for these ministries, such as retaining membership for participants with medical conditions, conducting annual audits, and providing disclaimers about their non-insurance status. Importantly, the bill clarifies that health care sharing ministries are not considered insurance providers and are therefore exempt from state insurance laws. Additionally, it mandates that state institutions of higher education recognize participation in a health care sharing ministry as valid health care coverage for students.

Am. H. B. No. 21 also introduces various tax deductions and adjustments aimed at providing financial relief to Ohio taxpayers. Key provisions include deductions for contributions to health care sharing ministries, unreimbursed medical expenses, and specific business income. The bill modifies existing tax laws related to trusts and estates, clarifying definitions and conditions for taxable transfers to trusts, and streamlining the tax process for these entities. Notably, it repeals existing sections 1716.01 and 5747.01, indicating a significant restructuring of tax laws. Overall, the legislation seeks to enhance tax equity and support for Ohio residents while providing clarity and protections for health care sharing ministries.

Statutes affected:
As Introduced: 1716.01, 5747.01
As Reported By House Committee: 1716.01, 5747.01
As Passed By House: 1716.01, 5747.01