A bill to amend title II of the Social Security Act and chapters 2 and 21 of the Internal Revenue Code of 1954 to provide for voluntary agreements between ministers and their employers to treat ministers as employed persons.

Revises title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to provide for voluntary agreements between ministers and their employers to treat ministers as employed persons. Adds related definitions to the Internal Revenue Code. Prescribes procedures for making such election for Social Security coverage by ministers.