No Federal Health Insurance Mandate (Since 2019)
Beginning with tax year 2019, the federal health coverage requirement no longer carries a federal penalty.
However, some states maintain their own coverage rules and reporting requirements.
State Tax Filing Requirements
If you live in one of the states below, you may need to complete additional steps when filing your state taxes.
Use the official links provided to confirm current requirements and forms.
Massachusetts
Massachusetts residents may be required to complete Schedule HC (Health Care Information) when filing state income taxes.
New Jersey
New Jersey has a state health coverage requirement. If you qualify for an exemption, you may need to apply through the state exemption system.
Washington, D.C.
Washington, D.C. residents may have health coverage reporting responsibilities. Depending on your circumstances,
you may need to file Form D-40 along with related schedules.
Member Reminder
Tax requirements can change by state and year. If you are unsure what applies to you,
consult your tax professional or use the official state resources above.
Quick Checklist
Confirm whether your state has a coverage requirement (Massachusetts, New Jersey, and Washington, D.C. do).
Check whether your state requires a specific schedule, exemption application, or additional reporting.
Keep documentation that may be needed for filing or proof of coverage/exemption.
Ask a tax professional if you are unsure how to complete state-specific forms.
Legal Notices
The disclosures below are provided so members understand the difference between a health care sharing program and insurance.
Not Insurance • Voluntary Sharing • No Guarantee
General Legal Notice
SakeOf is not an insurance company and participation is not a health insurance policy. SakeOf facilitates voluntary
member-to-member sharing of eligible medical expenses. Participation does not guarantee that medical bills will be paid.
Members remain personally responsible for their medical expenses, whether or not any sharing is received and whether or not
the program continues to operate.
State-Specific Disclosures
Certain states require specific disclosure language for health care sharing programs. If you reside in any of the states listed
below, the corresponding notice applies.
Alabama — Code Title 22-6A-2
Notice: The organization facilitating the sharing of medical expenses is not an insurance company, and its guidelines and plan of operation
are not an insurance policy. Any assistance you may receive is voluntary because participants are not compelled by law to contribute toward
your medical bills. Participation should not be considered insurance. You remain personally responsible for the payment of your medical bills.
Alaska — Statute 21.03.021(k)
Notice: The organization coordinating the sharing of medical expenses is not an insurance company, and its guidelines and plan of operation
are not an insurance policy. Assistance is voluntary because participants are not compelled by law to contribute toward your medical bills.
Participation should not be considered insurance. You remain personally responsible for payment of your medical bills.
Arizona — Statute 20-122
Notice: The organization facilitating the sharing of medical expenses is not an insurance company and its guidelines and plan of operation are not
an insurance policy. Assistance is voluntary because participants are not compelled by law to contribute. Participation is not insurance.
You remain responsible for your medical bills.
Arkansas — Code 23-60-104.2
Notice: The organization facilitating the sharing of medical expenses is not an insurance company and its guidelines and plan of operation are not
an insurance policy. Assistance is voluntary because participants are not compelled by law to contribute. Participation is not insurance.
You remain responsible for your medical bills.
Florida — Statute 624.1265
Notice: The organization facilitating the sharing of medical expenses is not an insurance company, and its guidelines and plan of operation are not
an insurance policy. Membership is not offered through an insurance company, and the organization is not subject to the regulatory requirements
or consumer protections of the Florida Insurance Code. Assistance is voluntary and participants are not compelled by law to contribute.
Participation is not insurance. You remain responsible for your medical bills.
Georgia — Statute 33-1-20
Notice: The organization facilitating the sharing of medical expenses is not an insurance company, and its guidelines and plan of operation are not
an insurance policy. Assistance is voluntary because participants are not compelled by law to contribute. Participation is not insurance.
You remain responsible for your medical bills.
Idaho — Statute 41-121
Notice: The organization facilitating the sharing of medical expenses is not an insurance company, and its guidelines and plan of operation are not
an insurance policy. Assistance is voluntary because participants are not compelled by law to contribute. Participation is not insurance.
You remain responsible for your medical bills.
Illinois — Statute 215-5/4 (Class 1-b)
Notice: The organization facilitating the sharing of medical expenses is not an insurance company, and its guidelines and plan of operation do not
constitute or create an insurance policy. Any assistance you may receive is voluntary. Participation should not be considered insurance.
You remain responsible for your medical bills.
Indiana — Code 27-1-2.1
Notice: The organization facilitating the sharing of medical expenses is not an insurance company, and its guidelines and plan of operation are not
an insurance policy. Assistance is voluntary and neither the organization nor any participant can be compelled by law to contribute.
Participation is not insurance. You remain responsible for your medical bills.
Kentucky — Revised Statute 304.1-120(7)
Notice: Under Kentucky law, the religious organization facilitating the sharing of medical expenses is not an insurance company, and its guidelines,
plan of operation, and related documents do not constitute or create an insurance policy. Participation is not insurance. Assistance is voluntary and
no participant can be compelled by law to contribute. You remain responsible for your medical bills.
Louisiana — Revised Statute Title 22:318–319
Notice: The ministry facilitating the sharing of medical expenses is not an insurance company. The guidelines and plan of operation do not constitute
an insurance policy. Financial assistance is strictly voluntary. Participation should not be considered enrollment in health insurance or a waiver of
responsibility to pay medical expenses.
Maine — Revised Statute Title 24-A, §704(3)
Notice: The organization facilitating the sharing of medical expenses is not an insurance company and its guidelines and plan of operation are not an
insurance policy. Assistance is voluntary because participants are not compelled by law to contribute. Participation is not insurance.
You remain responsible for your medical bills.
Maryland — Article 48, Section 1-202(4)
Notice: This publication is not issued by an insurance company nor offered through an insurance company. It does not guarantee that medical bills will
be published or assigned for payment. Contributions by others are voluntary. This publication should not be considered a substitute for insurance.
The activity is not regulated by the State Insurance Administration and liabilities are not covered by the Life and Health Guaranty Fund.
You remain responsible for unpaid bills.
Massachusetts — 956 CMR 5.03(3)(d)
Notice: The organization is not an insurance company and does not guarantee that medical bills will be paid by the organization or any other individuals.
Michigan — Section 550.1867
Notice: The health care sharing ministry is not an insurance company, and assistance provided through the ministry is not insurance and is not provided
through an insurance company. Participation is voluntary and no participant can be compelled by law to contribute. This document is not a contract of
insurance or a promise to pay. Members remain personally responsible for their medical bills and obligations.
Mississippi — Title 83-77-1
Notice: The organization facilitating the sharing of medical expenses is not an insurance company and its guidelines and plan of operation are not an
insurance policy. Assistance is voluntary because participants are not compelled by law to contribute. Participation is not insurance.
You remain responsible for your medical bills.
Missouri — Section 376.1750
Notice: This publication is not an insurance company nor offered through an insurance company. Assistance is voluntary, as no subscriber or member can be
compelled to contribute. Participation is not insurance. You remain responsible for your medical bills.
Nebraska — Revised Statute 44-311
IMPORTANT NOTICE: This organization is not an insurance company, and participation should not be considered insurance. If you join instead of purchasing
insurance, you may be considered uninsured. Assistance is voluntary and no participant can be compelled by law to contribute. You remain responsible for
your medical bills. This organization is not regulated by the Nebraska Department of Insurance. Review guidelines carefully for limitations.
New Hampshire — Section 126-V:1
IMPORTANT NOTICE: This organization is not an insurance company, and participation should not be considered insurance. If you join instead of purchasing
insurance, you may be considered uninsured. Assistance is voluntary and no participant can be compelled by law to contribute. You remain responsible for
your medical bills. This organization is not regulated by the New Hampshire Insurance Department. Review guidelines carefully for limitations.
North Carolina — Statute 58-49-12
Notice: The organization facilitating the sharing of medical expenses is not an insurance company and its guidelines and plan of operation are not an
insurance policy. Assistance is voluntary and no participant can be compelled by law to contribute. Participation is not insurance.
You remain responsible for your medical bills.
North Dakota — Century Code § 50-37-01 (Effective Aug 1, 2025)
Notice: The organization facilitating the sharing of medical expenses is not an insurance company and its guidelines and plan of operation are not an
insurance policy. Assistance is voluntary. Participation is not insurance. Regardless of assistance received or whether the organization continues to
operate, the participant is responsible for payment of their medical bills.
Pennsylvania — 40 P.S. Section 23(b)
Notice: This publication is not an insurance company nor offered through an insurance company. It does not guarantee or promise that medical bills will
be published or assigned for payment. Any assistance is voluntary. This publication should not be considered a substitute for insurance.
You remain responsible for unpaid bills.
South Dakota — Statute Title 58-1-3.3
Notice: The organization facilitating the sharing of medical expenses is not an insurance company and its guidelines and plan of operation are not an
insurance policy. Assistance is voluntary because participants are not compelled by law to contribute. Participation is not insurance.
You remain responsible for your medical bills.
Tennessee — Code Ann. 48-51-201
Notice: The organization facilitating the sharing of medical expenses is not an insurance company and its guidelines and plan of operation are not an
insurance policy. Assistance is voluntary because participants are not compelled by law to contribute. Participation is not insurance.
You remain responsible for your medical bills.
Texas — Code Title 8, Chapter 1681.001
Notice: This health care sharing ministry facilitates the sharing of medical expenses and is not an insurance company, and its guidelines and plan of
operation are not an insurance policy. Assistance is voluntary because participants are not compelled by law to contribute. Participation is not
insurance. You remain responsible for your medical bills. Complaints may be reported to the Office of the Texas Attorney General.
Utah — Code 31A-1-103
Notice: The health care sharing ministry is not an insurance company; nothing offered constitutes an insurance policy; participation is voluntary and no
participant is compelled by law to contribute to another participant's expenses; participation is not insurance; and each participant remains personally
responsible for their expenses regardless of any sharing received or whether the ministry continues to operate.
Virginia — Code 38.2-6300–6301
Notice: This publication is not insurance and is not offered through an insurance company. Assistance is voluntary and no member can be compelled by law
to contribute toward your medical bills. Participation is not insurance. You remain responsible for your medical bills.
West Virginia — Code 35-1B-4
Notice: The organization facilitating the sharing of medical expenses is not an insurance company and its guidelines and plan of operation are not an
insurance policy. Assistance is voluntary because participants are not compelled by law to contribute. Participation is not insurance.
You remain responsible for your medical bills. Complaints may be reported to your state Attorney General.
Wisconsin — Statute 600.01(1)(b)(9)
ATTENTION: This publication is not issued by an insurance company nor offered through an insurance company. It does not guarantee that medical bills will
be published or assigned for payment. Assistance is voluntary. This publication should not be considered a substitute for insurance. You remain
responsible for your medical bills.
Wyoming — 26.1.104(a)(v)(C)
Notice: The organization facilitating the sharing of medical expenses is not an insurance company and its guidelines and plan of operation are not an
insurance policy. Assistance is voluntary and no participant is compelled by law or otherwise to contribute. Participation is not health insurance and
is not subject to Wyoming insurance regulatory requirements or consumer protections. You remain responsible for your medical bills, including if the
organization ceases to exist or stops facilitating the sharing of medical expenses.
If you need help finding the right state form, start with the official state links on the left, or speak with your tax professional.
