A bill to amend the Internal Revenue Code of 1986 to provide that service performed for an elementary or secondary school operated primarily for religious purposes is exempt from the Federal unemployment tax.

Summary

Amends the Federal Unemployment Tax Act to exempt from State unemployment tax law coverage (providing for payments in lieu of unemployment fund contributions) any service performed in the employ of a tax-exempt private elementary or secondary school that is operated primarily for religious purposes. Applies this exemption retroactively to services performed after 1977.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 20 October 1987

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 20 October 1987

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 20 October 1987

  Open at official source

Sponsors

• Sen. Thurmond, Strom [R-SC] · R · Sponsor
• Sen. Heinz, John [R-PA] · R · Sponsor
• Sen. Helms, Jesse [R-NC] · R · Sponsor
• Sen. Symms, Steven D. [R-ID] · R · Sponsor
• Sen. Hatfield, Mark O. [R-OR] · R · Cosponsor
• Sen. Armstrong, William L. [R-CO] · R · Cosponsor
• Sen. Karnes, David K. [R-NE] · R · Cosponsor
• Sen. Pressler, Larry [R-SD] · R · Cosponsor
• Sen. Grassley, Chuck [R-IA] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1986 to provide that service performed for an elementary or secondary school operated primarily for religious purposes is exempt from the Federal unemployment tax.