For tax years starting in 2026, Kansas members of qualifying health care sharing ministries could subtract certain payments when figuring state income tax.
For tax years starting in 2026, members of qualifying health care sharing ministries could subtract certain payments from income used to calculate Kansas tax, if those payments were included in federal income.
A taxpayer may subtract qualifying ministry payments when calculating Kansas adjusted gross income. The rule covers individual taxpayers who belong to a qualifying health care sharing ministry. The subtraction applies only to the extent the payments were included in federal adjusted gross income. The ministry must meet the listed faith, nonprofit, member assistance, disclosure, and disclaimer requirements. The subtraction would apply to tax years beginning after December 31, 2025.
No hearings or votes scheduled.