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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE BILL 2158 By: Deevers
AS INTRODUCED
An Act relating to income tax; creating the Health
Care Sharing Ministry Tax Parity Act; providing short
title; defining terms; providing income tax
deduction; requiring submission of certain
information; making certain income nontaxable;
providing for expiration of the provisions of act;
providing for noncodification; providing for
codification; and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law not to be
codified in the Oklahoma Statutes reads as follows:
This act shall be known and may be cited as the “Health Care
Sharing Ministry Tax Parity Act”.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2358.111 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section:
1. “Health care sharing ministry” (HCSM) means a not-for-profit
organization that is tax-exempt under Section 501(c)(3) of the
Internal Revenue Code of 1986, as amended, and:
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a. limits its members to those who share a common set of
ethical or religious beliefs,
b. acts as a facilitator among members who have financial
or medical needs to assist those with financial or
medical needs in accordance with criteria established
by the health care sharing ministry,
c. provides for the financial or medical needs of a
member through contributions from other members,
d. provides amounts that members may contribute with no
assumption of risk or promise to pay among the members
and no assumption of risk or promise to pay by the
health care sharing ministry to the members,
e. provides to the members a written statement at least
quarterly with the total dollar amount of qualified
medical needs actually shared in the previous
reporting period in accordance with criteria
established by the health care sharing ministry,
f. conducts an annual audit which is performed by an
independent certified public accounting firm in
accordance with generally accepted accounting
principles and which is made available to the public
by providing a copy upon request, or by posting on the
website of the organization, and
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g. provides a written disclaimer on or accompanying all
applications and guideline materials distributed by or
on behalf of the organization that reads, in
substance: “Notice: The organization facilitating
the sharing of medical expenses is not an insurance
company, and neither its guidelines nor plan of
operation is an insurance policy. Whether anyone
chooses to assist you with your medical bills will be
totally voluntary because no other member will be
compelled by law to contribute toward your medical
bills. As such, participation in the organization or
a subscription to any of its documents should never be
considered insurance. Regardless of whether you
receive any payments for medical expenses or whether
this organization continues to operate, you are always
personally responsible for the payment of your own
medical bills.”;
2. “Qualified health care sharing expenses” means amounts paid
by a qualified individual for membership in a health care sharing
ministry for the individual, or the spouse or dependent of the
individual, including the following:
a. the sharing of medical expenses with respect to the
ministry, and
b. the payment of administrative fees of the ministry;
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3. “Qualified health care share received” means an amount a
taxpayer receives as a member of a health care sharing ministry to
assist with medical expenses; and
4. “Qualified individual” means any resident of this state who
has been an active member of a health care sharing ministry for at
least one (1) month during the applicable tax year.
B. For tax year 2027 and subsequent tax years, the total amount
of qualified health care sharing expenses paid by a qualified
individual during the tax year may be deducted from Oklahoma
adjusted gross income. Provided, any expenses for which a deduction
has already been claimed shall not be allowed pursuant to this
section. The qualified individual shall submit any information
required by the Oklahoma Tax Commission to calculate the amount of
the deduction authorized by this subsection.
C. For tax year 2027 and subsequent tax years, any qualified
health care share received by a taxpayer for which no deduction from
adjusted gross income or Oklahoma adjusted gross income is taken
shall be exempt from taxable income.
D. The provisions of this act shall cease to have the force and
effect of law upon the date this state ceases to collect individual
income tax.
SECTION 3. This act shall become effective November 1, 2026.
60-2-3469 QD 1/15/2026 2:04:45 PM