Amends the Internal Revenue Code and the Social Security Act to authorize refunds of social security taxes to members of religious faiths which oppose participation in that program. Provides a current exemption from social security taxes for employers and employees engaged in farming where both are members of such faiths.
Broadens the existing exemption from the tax on self-employment income for members of such religious faiths to include those individuals who are conscientiously opposed to acceptance of the benefits of public retirement and disability plans only, and not to private plans.
Introduced in Senate
Referred to Senate Committee on Finance.
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