A bill to amend the Internal Revenue Code of 1954 to clarify the tax status of members of religious orders who have taken vows of poverty and obedience and are not performing services for the supervising church, an agency of the supervising church, or an associated institution of the supervising church.

Amends the Internal Revenue Code to create a rebuttable presumption that a member of a religious order who is required to take a vow of poverty and obedience is acting as an agent of such order when performing certain paid services. Creates such presumption for purposes of the withholding of tax on wages and determining gross income.