Share on facebook
Share on twitter
Share on email
Share on print

IRS Mileage Rate
The IRS business mileage rate for 2015 has just been released and is 57.5 cents per mile

2014-2015 Medical expenses – tax treatment
The basic principle is that payment for a group healthcare plan is a non-taxable benefit; the payment or reimbursement of individual insurance is taxable.  This is a major change from previous years and the potential penalties are up to $100 per day per person affected. This change begins with 2014. There are some exceptions:

Type of Insurance

Tax Treatment


Group Health Insurance Plan


GuideStone insurance


Even if only one employee; group plan of Southern Baptists

Payment of individual plan


Payment of individual plan with only one FT employee

Not taxable – see note below

IRS notes exceptions of groups less than two.  See note below

Reimbursement of individual plan through the govt. exchange


Tax credit and/or subsidies are received from the government when signing up

Other information

Health Reimbursement Arrangement


Can only be offered in conjunction with a group plan; never as a stand-alone apart from insurance. Requires a properly written plan available to all employees who work 30 hours per week or more. Plans from previous years may not be valid now.

Groups fewer than two:  I have received conflicting information from 2 trusted sources (CPAs and attorneys)  One says that groups fewer than two refer to retirement health plans.  The other says that this can be done and treated as a benefit.  Health and Human Services has been requested to clarify and they have not done so.

Here are some excellent resources:

Department of Labor:

GuideStone: Reimbursement Vehicles and the ACA:

State Missionary Lee Wright serves Alabama Baptists as the Church Compensation coordinator. He may be contacted at, direct at 334-613-2241 or toll free at 1-800-264-1225, ext. 241.

More to Explore

Triple Filter Test Before Speaking

The great Greek philosopher, Socrates is credited with introducing the Triple Filter Test. One version of the story is, a man, possibly

Subscribe to our Newsletter

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.

Share this post with your friends

Share on facebook
Share on twitter
Share on linkedin
Share on print
Share on email

Sign Up For Emails From Us!

Subscribe to receive ministry notifications, updates, and news.