H.R. 2062 — To amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.

This section amends the Internal Revenue Code to (1) treat membership fees in health care sharing ministries (HCSMs)—nonprofit organizations through which members share medical expenses according to shared ethical or religious guidelines—as deductible medical expenses under section 213, including costs for expense sharing and administrative fees; and (2) provide that HCSMs are not treated as health plans or insurance for federal tax purposes (new section 7702C). The amendments apply to taxable years beginning after December 31, 2025.