I

105TH CONGRESS

1ST SESSION H. R. 939

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

Social Security coverage.

IN THE HOUSE OF REPRESENTATIVES

MARCH 5, 1997

Mr. ENGLISH of Pennsylvania 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,
2

•HR 939 IH

1 a member of a religious order, or a Christian Science prac2 titioner, and which is effective for the taxable year in

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

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

5 such official, as may be prescribed in regulations made

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

7 no later than the due date of the Federal income tax re8 turn (including any extension thereof) for the applicant’s

9 second taxable year beginning after December 31, 1997.

10 Any such revocation shall be effective (for purposes of

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

12 II of the Social Security Act), as specified in the applica13 tion, either with respect to the applicant’s first taxable

14 year beginning after December 31, 1997, or with respect

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

16 date, and for all succeeding taxable years; and the appli17 cant for any such revocation may not thereafter again file

18 application for an exemption under such section

19 1402(e)(1). If the application is filed after the due date

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

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

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

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

24 been imposed by section 1401 of the Internal Revenue

25 Code of 1986 with respect to all of the applicant’s income
3

•HR 939 IH

1 derived in that taxable year which would have constituted

2 net earnings from self-employment for purposes of chapter

3 2 of such Code (notwithstanding section 1402 (c)(4) or

4 (c)(5) of such Code) except for the exemption under sec5 tion 1402(e)(1) of such Code.

6 SEC. 2. EFFECTIVE DATE.

7 Section 1 shall apply with respect to service per8 formed (to the extent specified in such subsection) in tax9 able years beginning after December 31, 1997, and with

10 respect to monthly insurance benefits payable under title

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

12 and self-employment income of any individual for months

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

14 application for revocation (as described in such section)

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

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

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

18 calendar year).

Æ