Title: AMISH Act
Policy area: Taxation

Summary:
Act to exempt religious Members and Individuals from Social Security and Healthcare taxes Act or the AMISH Act
This bill allows an employee, based on a conscientious, faith based objection, to apply for a credit or refund of deductions from that employee's wages for Social Security and Medicare taxes, provided that the employee waives all related federal benefits thereto.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2714 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2714

  To amend the Internal Revenue Code of 1986 to provide for a credit 
against tax, or refund of tax, for certain Federal insurance taxes for 
      employees who are members of religious faiths which oppose 
                    participation in such insurance.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 14, 2019

    Mr. Gibbs (for himself and Mr. Gonzalez of Ohio) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide for a credit 
against tax, or refund of tax, for certain Federal insurance taxes for 
      employees who are members of religious faiths which oppose 
                    participation in such insurance.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Act to exempt religious Members and 
Individuals from Social Security and Healthcare taxes Act'' or the 
``AMISH Act''.

SEC. 2. CREDIT OR REFUND OF CERTAIN FEDERAL INSURANCE TAXES FOR MEMBERS 
              OF CERTAIN RELIGIOUS FAITHS.

    (a) In General.--Section 6413 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(e) Credit or Refunds of Certain Federal Insurance Taxes for 
Members of Certain Religious Faiths.--
            ``(1) In general.--An employee who receives wages with 
        respect to which the tax imposed by section 3101 is deducted 
        during a taxable year for which an authorization granted under 
        this subsection applies shall be entitled (subject to the 
        provisions of section 31(b)) to a credit or refund of the 
        amount of tax so deducted.
            ``(2) Authorization for credit or refund.--Any individual 
        may file an application for authorization under this subsection 
        if he is an individual described in the first sentence of 
        section 1402(g)(1). Rules similar to the rules of 1402(g)(1) 
        shall apply to the granting of such authorization and rules 
        similar to section 1402(g)(2) shall apply with respect to the 
        period for which such authorization is in effect.''.
    (b) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning after the date of the 
enactment of this Act.
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