I

106TH CONGRESS

1ST SESSION H. R. 133

To permit revocation by members of the clergy of their exemption from

Social Security coverage.

IN THE HOUSE OF REPRESENTATIVES

JANUARY 6, 1999

Mr. ENGLISH (for himself and Mr. COYNE) introduced the following bill; which

was referred to the Committee on Ways and Means

A BILL

To permit revocation by members of the clergy of their

exemption from Social Security coverage.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. REVOCATION BY MEMBERS OF THE CLERGY OF

4 EXEMPTION FROM SOCIAL SECURITY COV5 ERAGE.

6 Notwithstanding section 1402(e)(4) of the Internal

7 Revenue Code of 1986, any exemption which has been re8 ceived under section 1402(e)(1) of such Code by a duly

9 ordained, commissioned, or licensed minister of a church,

10 a member of a religious order, or a Christian Science prac-
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1 titioner, and which is effective for the taxable year in

2 which this Act is enacted, may be revoked by filing an

3 application therefor (in such form and manner, and with

4 such official, as may be prescribed in regulations made

5 under chapter 2 of such Code), if such application is filed

6 no later than the due date of the Federal income tax re7 turn (including any extension thereof) for the applicant’s

8 second taxable year beginning after December 31, 1999.

9 Any such revocation shall be effective (for purposes of

10 chapter 2 of the Internal Revenue Code of 1986 and title

11 II of the Social Security Act), as specified in the applica12 tion, either with respect to the applicant’s first taxable

13 year beginning after December 31, 1999, or with respect

14 to the applicant’s second taxable year beginning after such

15 date, and for all succeeding taxable years; and the appli16 cant for any such revocation may not thereafter again file

17 application for an exemption under such section

18 1402(e)(1). If the application is filed after the due date

19 of the applicant’s Federal income tax return for a taxable

20 year and is effective with respect to that taxable year, it

21 shall include or be accompanied by payment in full of an

22 amount equal to the total of the taxes that would have

23 been imposed by section 1401 of the Internal Revenue

24 Code of 1986 with respect to all of the applicant’s income

25 derived in that taxable year which would have constituted
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1 net earnings from self-employment for purposes of chapter

2 2 of such Code (notwithstanding section 1402 (c)(4) or

3 (c)(5) of such Code) except for the exemption under sec4 tion 1402(e)(1) of such Code.

5 SEC. 2. EFFECTIVE DATE.

6 Section 1 shall apply with respect to service per7 formed (to the extent specified in such subsection) in tax8 able years beginning after December 31, 1999, and with

9 respect to monthly insurance benefits payable under title

10 II of the Social Security Act on the basis of the wages

11 and self-employment income of any individual for months

12 in or after the calendar year in which such individual’s

13 application for revocation (as described in such section)

14 is effective (and lump-sum death payments payable under

15 such title on the basis of such wages and self-employment

16 income in the case of deaths occurring in or after such

17 calendar year).

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