(Feb. 5, 2026) – Today, the Senate Assessment and Taxation Committee held a hearing on Senate Bill 368, which enacts the Health Care Sharing Ministries Tax Deduction Act to provide a subtraction modification for qualified health care sharing expenses paid by a qualified individual and for certain qualified health care shares received by a qualified individual.

The committee heard testimony on the topic from the following:

Proponents:

• Senator Virgil Peck (R-Havana) highlighted his experience as an insurance agent and his support for free markets.
• Joel Vogel with Samaritan Ministries provided the committee with background on what health ministry funds are.
• Rebecca Schwartz, a private citizen, discussed why their family uses this model.

Opponents:

• Laurel Birchfield, Mainstream Coalition

The House Taxation Committee is slated to hold a hearing on a mirror bill contained in House Bill 2445.