A bill to amend the Self-Employment Contributions Act of 1954 to provide that an election to be exempt from coverage under the old-age, survivors, and disability insurance program, made by a minister, a member of a religious order, or a Christian Science practitioner, may be revoked at any time.

Provides that, under the Self-Employment Contributions Act of 1954, an election to be exempt from coverage under title II of the Social Security Act (Old-Age, Survivors', and Disability Insurance Program) made by a minister, a member of a religious order, or a Christian Science practitioner, may be revoked at any time, for the subsequent taxable year. (Amends 26 U.S.C. 1402)