[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1492 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 1492

  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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 7, 1995

  Mr. Crane introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 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, That (a) 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) The amendment made by subsection (a) shall apply to services 
performed after December 31, 1995.
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