distributions made in taxable years beginning after December 31, 2019. 7. Treatment of health care sharing ministries (a) Inclusion as medical expenses Paragraph (2) of section 223(d) of the Internal Revenue Code of 1986, as amended by sections 4 and 5, is further amended by adding at the end the following new subparagraph: (D) Inclusion of health care sharing ministries The term qualified medical expenses shall include amounts paid by a member of a health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii)) for— (i) the sharing of medical expenses among members, and (ii) administrative fees of the ministry. . (b) Health care sharing ministry not To be treated as health insurance Subsection (c) of section 223 of the Internal Revenue Code of 1986, as amended by sections 2 and 5, is further amended by adding at the end the following new paragraph: (5) Treatment of health care sharing ministries A health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii)) shall not be treated as a health plan or insurance for purposes of this title. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. IX 2019 tax filing deadline extension 1. Extending deadline to November 15, 2020 (a) In general For purposes of any return made under section 6012(a)(1), 6013, or 6017 on the basis of calendar year 2019, section 6072(a) of the Internal Revenue Code of 1986 shall be applied by substituting 15th day of November for 15th day of April . (b) Interest on withholding overpayments For the purposes of any tax deducted and withheld at the source during calendar year 2019, section 6513(b)(1) of the Internal Revenue Code of 1986 shall be applied by inserting (the 15th day of November in the case of a taxable year ending on December 31, 2019) before the period at the end. (c) Failure by individual To pay estimated income tax In the case of an installment of estimated tax with respect to 2019, section 6654(b)(2)(A) of the Internal Revenue Code of 1986 shall