AMISH Act

Bill: 116-hr-2714
Sponsor: full_name: Rep. Gibbs, Bob [R-OH-7]
Introduced: 2019-05-14
Policy area: Taxation
Subjects: Employment taxes

Income tax credits

Religion

Social security and elderly assistance

Tax administration and collection, taxpayers

Wages and earnings
Latest action: action_date: 2019-05-14
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-05-14
action_desc: Introduced in House
text: <p><b>Act to exempt religious Members and Individuals from Social Security and Healthcare taxes Act or the AMISH Act</b></p> <p>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.</p>

tv_txt: I 116th CONGRESS 1st Session H. R. 2714 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.

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 . 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.