A bill to amend chapter 21 of the Internal Revenue Code of 1954 to clarify certain provisions relating to the payment of social security taxes by a nonprofit organization failing to file a certificate providing social security coverage for its employees.

Summary

Amends the Internal Revenue Code to declare that a religious or charitable organization deemed to have filed a certificate providing social security coverage for its employees shall not be required to pay retroactively social security taxes it ceased to pay during a specified period, with respect to any remuneration paid to any employee, if such employee concurs in the failure to pay such taxes.

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

Timeline

No timeline events have been ingested for this record yet.

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 · 13 July 1977

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.