WASHINGTON A long overdue correction to the federal tax code governing health care has been introduced this week by Rep. Mike Kelly of Pennsylvania. The Health Care Sharing Ministry Tax Parity Act, H.R. 8776, will permit members of HCSMs to deduct payments made as part of their HCSM membership on their taxes by classifying regular HCSM expenses as eligible medical care expenses. An estimated 1.3 million Americans are members of Health Care Sharing Ministries and facilitate the sharing of more than $1 billion in medical expenses each year. Yet, under current law, they are not entitled to important tax benefits, including deducting HCSM membership expenses as medical expenses on their tax returns. The proposed change will enable HCSM members to include HCSM expenditures as part of their overall medical expenses and to deduct those costs if they exceed the annual adjusted gross income (AGI) threshold of 7.5%. Health Care Sharing Ministries (HCSMs) are 501(c)(3) tax-exempt, faith-based charities that facilitate the sharing of medical expenses among members as an exercise of their religious beliefs. They are communities of faith that people join, on a voluntary basis, to facilitate payments for health care bills. Health Care Sharing Ministries are defined explicitly in 26 U.S.C. 5000A under the Affordable Care Act.