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