A bill to repeal mandatory social security coverage of employees of religious organizations and of employees of charitable and educational organizations affiliated with religious organizations.

Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exclude from "employment" for purposes of coverage under the Old Age, Survivors and Disability Insurance program any service performed in the employ of a religious organization which is exempt from income tax (thus repealing the mandatory OASDI coverage of employees of religious organizations enacted by the Social Security Amendments of 1983).