A bill for the relief of Reverend Joe H. West.

Provides that a named individual shall be exempt from tax on self-employment income with respect to all services performed as a duly ordained or licensed minister of a church. Directs the Secretary of the Treasury to refund any tax already paid by such individual. Directs the Secretary of Health and Human Services to delete from such individual's records any entries as to self-employment income derived from the performance of such service as a minister.