A bill to amend the Internal Revenue Code of 1954 and title II of the Social Security Act so as to permit exclusion from social security coverage and refund of social security tax to members of certain religious groups who are opposed to insurance.

Provides for an exclusion from social security coverage and a refund of social security tax under the Internal Revenue Code of 1954 and title II of the Social Security Act (Old-Age, Survivor's, and Disability Insurance), to members of specified religious groups who are opposed to insurance. (Adds 36 U.S.C. 6413(e))