Proposed IRS regulations would allow deductions for certain medical expenses. The U.S. tax code allows taxpayers to claim itemized deductions for eligible medical expenses to the extent they exceed 7.5% of adjusted gross income in 2020. Under the proposed regs, payments for direct primary care arrangements and for membership in a health care sharing ministry could be deducted. Also proposed: These payments could be reimbursed by a health reimbursement arrangement. A tax-exempt health care sharing ministry has members that share ethical or religious beliefs and share medical expenses among members. The proposed regs were developed in response to an Executive Order from President Trump.