A BILL TO BE ENTITLED
AN ACT to provide income tax relief for health care sharing expenses.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑153.5(a)(2) reads as rewritten:
"(2)	Itemized deduction amount. – An amount equal to the sum of the items listed in this subdivision. The amounts allowed under this subdivision are not subject to the overall limitation on itemized deductions under section 68 of the Code:
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c.	Medical and Dental Expense. – To the extent it exceeds ten percent (10%) of a taxpayer's adjusted gross income for that taxable year, the sum of (i) medical and dental expenses that are used for the calculation under section 213 of the Code and (ii) qualified health care sharing expenses incurred by the taxpayer for being a member of a health care sharing organization during the taxable year. For purposes of this sub‑subdivision, a "health care sharing organization" is defined in G.S. 58‑49‑12 and "qualified health sharing expenses" are the total amount of money paid by a taxpayer as a member of a health care sharing organization toward the health care expenses of the members of the health care sharing organization for which the taxpayer received no reimbursement, including administrative expenses incurred by the health care sharing organization.
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SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2018.