[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 939 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 939

 To permit revocation by members of the clergy of their exemption from 
                       Social Security coverage.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 5, 1997

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

_______________________________________________________________________

                                 A BILL


 
 To permit revocation by members of the clergy of their exemption from 
                       Social Security coverage.

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

SECTION 1. REVOCATION BY MEMBERS OF THE CLERGY OF EXEMPTION FROM SOCIAL 
              SECURITY COVERAGE.

    Notwithstanding section 1402(e)(4) of the Internal Revenue Code of 
1986, any exemption which has been received under section 1402(e)(1) of 
such Code by a duly ordained, commissioned, or licensed minister of a 
church, a member of a religious order, or a Christian Science 
practitioner, and which is effective for the taxable year in which this 
Act is enacted, may be revoked by filing an application therefor (in 
such form and manner, and with such official, as may be prescribed in 
regulations made under chapter 2 of such Code), if such application is 
filed no later than the due date of the Federal income tax return 
(including any extension thereof) for the applicant's second taxable 
year beginning after December 31, 1997. Any such revocation shall be 
effective (for purposes of chapter 2 of the Internal Revenue Code of 
1986 and title II of the Social Security Act), as specified in the 
application, either with respect to the applicant's first taxable year 
beginning after December 31, 1997, or with respect to the applicant's 
second taxable year beginning after such date, and for all succeeding 
taxable years; and the applicant for any such revocation may not 
thereafter again file application for an exemption under such section 
1402(e)(1). If the application is filed after the due date of the 
applicant's Federal income tax return for a taxable year and is 
effective with respect to that taxable year, it shall include or be 
accompanied by payment in full of an amount equal to the total of the 
taxes that would have been imposed by section 1401 of the Internal 
Revenue Code of 1986 with respect to all of the applicant's income 
derived in that taxable year which would have constituted net earnings 
from self-employment for purposes of chapter 2 of such Code 
(notwithstanding section 1402 (c)(4) or (c)(5) of such Code) except for 
the exemption under section 1402(e)(1) of such Code.

SEC. 2. EFFECTIVE DATE.

    Section 1 shall apply with respect to service performed (to the 
extent specified in such subsection) in taxable years beginning after 
December 31, 1997, and with respect to monthly insurance benefits 
payable under title II of the Social Security Act on the basis of the 
wages and self-employment income of any individual for months in or 
after the calendar year in which such individual's application for 
revocation (as described in such section) is effective (and lump-sum 
death payments payable under such title on the basis of such wages and 
self-employment income in the case of deaths occurring in or after such 
calendar year).
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