[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 153 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                 S. 153

  To amend the Internal Revenue Code of 1986 to provide that service 
performed for an elementary or secondary school operated primarily for 
    religious purposes is exempt from the Federal unemployment tax.


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                   IN THE SENATE OF THE UNITED STATES

             January 21 (legislative day, January 5), 1993

 Mr. Thurmond introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide that service 
performed for an elementary or secondary school operated primarily for 
    religious purposes is exempt from the Federal unemployment tax.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXEMPTION FROM UNEMPLOYMENT TAX.

    (a) In General.--Section 3309(b)(1) of the Internal Revenue Code of 
1986 (relating to exemption from unemployment tax) is amended by 
inserting before the semicolon at the end thereof the following: ``, or 
(C) an elementary or secondary school which is operated primarily for 
religious purposes, which is described in section 501(c)(3), and which 
is exempt from tax under section 501(a)''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to services performed after December 31, 1992.

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