[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1061 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1061

 To amend the Internal Revenue Code of 1986 to provide that ministers 
may elect at any time not to be covered by Social Security with respect 
                   to future services as a minister.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 10, 1999

   Mr. Paul 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 ministers 
may elect at any time not to be covered by Social Security with respect 
                   to future services as a minister.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Clergy Freedom of Choice Act of 
1999''.

SEC. 2. MINISTERS MAY ELECT AT ANY TIME NOT TO BE COVERED BY SOCIAL 
              SECURITY WITH RESPECT TO FUTURE SERVICES AS A MINISTER.

    (a) In General.--Subsection (e) of section 1402 of the Internal 
Revenue Code of 1986 (relating to ministers, members of religious 
orders, and Christian Science practitioners) is amended by adding at 
the end the following new paragraph:
            ``(5) Time for filing application, and effective date of 
        exemption, for ministers.--In the case of an individual who is 
        a duly ordained, commissioned, or licensed minister of a 
        church--
                    ``(A) an application pursuant to paragraph (1) with 
                respect to services performed by such individual as a 
                minister may be filed at any time, and
                    ``(B) an exemption received by such an individual 
                pursuant to this subsection with respect to such 
                services shall be effective for the taxable year during 
                which such application is filed and for all succeeding 
                taxable years.''
    (b) Conforming Amendments.--
            (1) Paragraph (3) of section 1402(e) of such Code is 
        amended by striking ``An individual'' and inserting ``Except as 
        provided in paragraph (5), an individual''.
            (2) Paragraph (4) of section 1402(e) of such Code is 
        amended by striking ``An exemption'' and inserting ``Except as 
        provided in paragraph (5), an exemption''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1999.
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