Georgia 2023-2024 Regular Session

Georgia House Bill HB284 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	23 LC 52 0236
2	2	H. B. 284
3	3	- 1 -
4	4	House Bill 284
5	5	By: Representatives Camp of the 135
6	6	th
7	7	, Knight of the 134
8	8	th
9	9	, Cameron of the 1
10	10	st
11	11	, Mathiak of
12	12	the 74
13	13	th
14	14	, Greene of the 154
15	15	th
16	16	, and others
17	17	A BILL TO BE ENTITLED
18	18	AN ACT
19	19	To amend Chapter 1 of Title 33 of the Official Code of Georgia Annotated, relating to
20	20	1
21	21	general provisions for insurance, so as to change the definition of health care sharing2
22	22	ministry by revising requisite qualifications; to provide that such ministry is an organization3
23	23	and such organization's participants are members; to provide that such members share a4
24	24	common set of ethical or religious beliefs; to provide that such members may retain5
25	25	membership after developing a medical condition; to provide that such organization6
26	26	coordinates member contributions; to require such organization to provide certain statements7
27	27	at least quarterly to all members; to require such organization to conduct an annual audit and8
28	28	to make such audit available to the public; to amend Chapter 7 of Title 48 of the Official9
29	29	Code of Georgia Annotated, relating to income taxes, so as to provide that a taxpayer may10
30	30	deduct the full amount paid for shares as a member of a health care sharing organization from11
31	31	his or her Georgia taxable income; to provide for a definition; to disallow related deductions;12
32	32	to provide for an effective date and applicability; to repeal conflicting laws; and for other13
33	33	purposes.14
34	34	BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:15 23 LC 52 0236
35	35	H. B. 284
36	36	- 2 -
37	37	SECTION 1.
38	38	16
39	39	Chapter 1 of Title 33 of the Official Code of Georgia Annotated, relating to general17
40	40	provisions for insurance, is amended by revising Code Section 33-1-20, related to health care18
41	41	sharing ministry, as follows:19
42	42	"33-1-20.20
43	43	(a) As used in this Code section, the term 'health care sharing ministry' means a faith
44	44	21
45	45	based, 'health care sharing organization' means a nonprofit organization which is described22
46	46	in Section 501(c)(3) and that is tax exempt under Section 501(a) of the Internal Revenue23
47	47	Code of 1986 and which:24
48	48	(1) Limits its participants members to those who are of a similar faith share a common25
49	49	set of ethical or religious beliefs and share medical expenses among members in26
50	50	accordance with those beliefs;27
51	51	(2) Allows members to retain membership even after they develop a medical condition;28
52	52	(2)(3) Acts as a facilitator among participants members who have financial or medical29
53	53	needs and matches those participants members with other participants members with the30
54	54	present ability to assist those with financial or medical needs in accordance with criteria31
55	55	established by the health care sharing ministry organization;32
56	56	(3)(4) Provides for the financial or medical needs of a participant member through the33
57	57	coordination of contributions from one participant to another other members;34
58	58	(4)(5) Provides amounts that participants members may contribute with no assumption35
59	59	of risk or promise to pay among the participants members and no assumption of risk or36
60	60	promise to pay by the health care sharing ministry to the participants such organization37
61	61	to the members;38
62	62	(5)(6) Provides a written monthly statement at least quarterly to all participants members39
63	63	that lists the total dollar amount of qualified needs submitted to the health care sharing40
64	64	ministry, as well as the amount actually published or assigned to participants for their41
65	65	contribution; and such organization and the total dollar amount of qualified needs actually42 23 LC 52 0236
66	66	H. B. 284
67	67	- 3 -
68	68	shared in the previous quarter, in accordance with criteria established by such43
69	69	organization;44
70	70	(7) Conducts an annual audit which is performed by an independent certified public45
71	71	accounting firm in accordance with generally accepted accounting principles and which46
72	72	is made available to the public by providing a copy upon request or by posting on the47
73	73	health care sharing organization's website; and48
74	74	(6)(8) Provides a written disclaimer on or accompanying all applications and guideline49
75	75	materials distributed by or on behalf of the organization that reads, in substance: 'Notice:50
76	76	The organization facilitating the sharing of medical expenses is not an insurance51
77	77	company, and neither its guidelines nor plan of operation is an insurance policy. Whether52
78	78	anyone chooses to assist you with your medical bills will be totally voluntary because no53
79	79	other participant member will be compelled by law to contribute toward your medical54
80	80	bills. As such, participation membership in the organization or a subscription to any of55
81	81	its documents should never be considered to be insurance. Regardless of whether you56
82	82	receive any payment for medical expenses or whether this organization continues to57
83	83	operate, you are always personally responsible for the payment of your own medical58
84	84	bills.'59
85	85	(b) A health care sharing ministry organization which has entered into a health care60
86	86	cost-sharing arrangement with its participants members shall not be considered an61
87	87	insurance company, health maintenance organization, or health benefit plan of any class,62
88	88	kind, or character and shall not be subject to any laws respecting insurance companies,63
89	89	health maintenance organizations, or health benefit plans of any class, kind, or character64
90	90	in this state or subject to regulation under such laws, including, but not limited to, the65
91	91	provisions of this title, and shall not be subject to the jurisdiction of the Commissioner of66
92	92	Insurance."67 23 LC 52 0236
93	93	H. B. 284
94	94	- 4 -
95	95	SECTION 2.
96	96	68
97	97	Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,69
98	98	is amended in subsection (a) of Code Section 48-7-27, relating to computation of taxable net70
99	99	income, by deleting "and" at the end of paragraph (14), by replacing the period with "; and"71
100	100	at the end of paragraph (15), and by adding a new paragraph to read as follows:72
101	101	"(16)(A) For all taxable years beginning on or after January 1, 2024, an amount equal
102	102	73
103	103	to the amount which the taxpayer has paid during the taxable year as a member of a74
104	104	health care sharing organization, which shall only be deductible to the extent that such75
105	105	amount is not deducted on the taxpayer's federal income tax return in determining the76
106	106	taxpayer's federal taxable income for that taxable year.77
107	107	(B) As used in this paragraph, the term 'health care sharing organization' shall have the78
108	108	same meaning as defined in subsection (a) of Code Section 33-1-20."79
109	109	SECTION 3.80
110	110	This Act shall become effective upon its approval by the Governor or upon its becoming law81
111	111	without such approval; provided, however, that Section 2 of this Act shall be applicable to82
112	112	taxable years beginning on or after January 1, 2024.83
113	113	SECTION 4.84
114	114	All laws and parts of laws in conflict with this Act are repealed.85