A bill to amend the Internal Revenue Code of 1954 and the Social Security Act to provide an exemption from coverage under the social security program through a tax refund procedure, for employees who are members of religious faiths which oppose participation in such program; and to provide a similar exemption on a current basis (pursuant to waiver certificates filed in advance) for employers engaged in farming and their employees in cases where both are members of such faiths; and to make the existing exemption for self-employed members of such families available to certain additional individuals.

Summary

Amends the Internal Revenue Code and the Social Security Act to authorize refunds of social security taxes to members of religious faiths which oppose participation in that program. Provides a current exemption from social security taxes for employers and employees engaged in farming where both are members of such faiths. Broadens the existing exemption from the tax on self-employment income for members of such religious faiths to include those individuals who are conscientiously opposed to acceptance of the benefits of public retirement and disability plans only, and not to private plans.

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 · 9 September 1977

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.