The "Health Care Sharing Ministries Freedom to Share Act" proposes significant amendments to the Revised Code, particularly focusing on health care sharing ministries and their recognition within Ohio law. 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 organizations, including annual audits and disclaimers about their non-insurance status, while clarifying that they are not subject to state insurance laws. Additionally, the bill mandates that state institutions of higher education accept participation in these ministries as valid health care coverage for students. The attorney general is granted exclusive authority to determine the qualification of organizations as health care sharing ministries, and the bill ensures that it does not infringe upon the rights of religious organizations or individuals under constitutional protections.

In addition to the provisions regarding health care sharing ministries, the bill introduces various tax deductions and adjustments for Ohio taxpayers. It allows deductions for medical care insurance, long-term care insurance, unreimbursed medical expenses, and specific expenses for military pay and organ donations. Notably, it includes a new deduction for membership in a health care sharing ministry and clarifies definitions related to business and nonbusiness income. The bill also addresses the taxation of estates and trusts, providing clearer guidelines for calculating taxable income and making specific changes to existing legal language. Overall, the legislation aims to provide tax relief and clarity for various taxpayers while ensuring compliance with federal tax regulations.

Statutes affected:
As Introduced: 1716.01, 5747.01