Indiana § 6-3-2-28 - Deduction for qualified health care sharing expenses
Full text of Indiana Indiana Code § 6-3-2-28 — Deduction for qualified health care sharing expenses, with citation guidance and answers to common questions.
§ 6-3-2-28. Deduction for qualified health care sharing expenses
Sec. 28. (a) The following definitions apply throughout this section:
(1) "Health care sharing ministry" has the meaning set forth in IC 27-1-2.1-1.
(2) "Qualified health care sharing expenses" means the amount paid by a qualified individual for membership in a health care sharing ministry.
(3) "Qualified individual" means an individual who is:
(A) a resident of Indiana; and
(B) a member of a health care sharing ministry for at least one (1) month during a taxable year for which the qualified individual claims a deduction under this section.
(b) Each taxable year, a qualified individual is entitled to a deduction from the qualified individual's adjusted gross income for the taxable year equal to the total amount of qualified health care sharing expenses paid by the qualified individual during the taxable year.
(c) To receive the deduction allowed by this section, a qualified individual must claim the deduction on the qualified individual's annual state tax return or returns in the manner prescribed by the department. The qualified individual shall submit to the department any information that the department determines is necessary to calculate the amount of the deduction allowed by this section.
As added by P.L.194-2023, SEC.17.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-3-2-28
What does Indiana Code § 6-3-2-28 cover?
Section 6-3-2-28 ("Deduction for qualified health care sharing expenses") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-3-2-28?
A common citation format is "Indiana Code § 6-3-2-28" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-3-2-28 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.