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 all existing exemptions for self-employed members of such faiths available to certain additional individuals.

Summary

Allows, under the Internal Revenue Code and the Social Security Act, a refund or credit for taxes paid under the Federal Insurance Contributions Act to individuals who are members of recognized religious sects that reject the Federal insurance programs. Exempts employers engaged in farming, and their employees, from the Federal Insurance Contributions tax where both are members of a religious faith opposed to participation in such a program.

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 · 19 February 1976

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.