Church Health Plan Act of 2013 - Amends the Patient Protection and Affordable Care Act (PPACA) to include qualified church plans, established and maintained for employees or their beneficiaries, by a church or by a convention or association of churches, as qualified health plans that provide essential health benefits packages.

Excludes such plans from participation in American Health Benefits Exchanges established by states.

Allows such plans to: (1) differentiate premiums using methods and criteria consistent with those used to assess charges and payments to other qualified health plans based on PPACA risk adjustment requirements and regulations concerning rates and payments, and (2) develop additional methods and criteria to define and account for the actuarial risk associated with the prohibition against qualified church plans enrolling a larger number and more diverse pool of enrollees as long as such additional methods and criteria are consistent with the risk adjustment methods.

Provides standards for deeming an employer participating in such a plan as an eligible small employer for purposes of the income tax credit for employee health insurance expenses.

Deems an individual receiving minimum essential coverage under such a plan to: (1) satisfy the individual responsibility requirements of the Internal Revenue Code, and (2) qualify for premium tax credits and reductions in cost-sharing if the household income requirements are met.