A bill to amend chapter 21 of the Internal Revenue Code of 1954 and title II of the Social Security Act to provide that the payment of social security taxes by a nonprofit organization with respect to its employees shall constitute (for both tax and benefit purposes) a constructive filing by such organization of the certificate otherwise required to provide social security coverage for such employees if it has not received a refund or credit of such taxes, and to require the filing of such a certificate by any nonprofit organization which paid such taxes but received a refund or credit because it had not previously filed such certificate.

Summary

Amends the Internal Revenue Code of 1954 and Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to provide that the payment of social security taxes by a nonprofit organization on behalf of its employees shall constitute a constructive filing by such organization of the certificate otherwise required to provide social security coverage for such employees if it has not received a refund or credit of such taxes. Requires the filing of such certificate by any nonprofit organization which paid such taxes but received a refund or credit because it has not previously filed such certificate. Provides that when a nonprofit organization files a valid waiver certificate the taxes due with respect to services constituting employment by reason of such certificate may be paid in installments.

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Documents

3 official files

• Public Law (PDF)

  Public Law · EN · 20 October 1976

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• Reported to House with amendment(s)

  summary · EN · 28 September 1976

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• Introduced in House

  summary · EN · 15 September 1976

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