[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4325 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 4325

To amend the Internal Revenue Code of 1986 and the Employee Retirement 
 Income Security Act of 1974 to allow retirement benefits received by 
 members of religious orders to be exempt from Social Security tax by 
including retirement plans established by such orders in the definition 
                          of ``church plan''.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 13, 2000

 Mr. Pitts (for himself and Mr. Hayes) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addition 
  to the Committee on Education and the Workforce, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 and the Employee Retirement 
 Income Security Act of 1974 to allow retirement benefits received by 
 members of religious orders to be exempt from Social Security tax by 
including retirement plans established by such orders in the definition 
                          of ``church plan''.

    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 ``Religious Order Workers Parity 
Act''.

SEC. 2. INCLUSION OF RETIREMENT PLANS ESTABLISHED BY RELIGIOUS ORDERS 
              IN DEFINITION OF CHURCH PLAN.

    (a) Amendments to Internal Revenue Code of 1986.--Subsection (e) of 
section 414 of the Internal Revenue Code of 1986 (defining church plan) 
is amended--
            (1) in paragraphs (1), (3)(A), and (4)(A), by striking 
        ``church or by a convention or association of churches'' each 
        place it appears and inserting ``church, by a convention or 
        association of churches, or by a religious order'',
            (2) in paragraph (2)(A), by striking ``church or convention 
        or association of churches'' and inserting ``church, convention 
        or association of churches, or religious order'',
            (3) in paragraph (3), by striking ``church or a convention 
        or association of churches'' each place it appears and 
        inserting ``church, a convention or association of churches, or 
        a religious order'', and
            (4) in paragraph (3)(D), by striking ``that church or 
        convention or association of churches'' and inserting ``that 
        church, convention or association of churches, or religious 
        order''.
    (b) Amendments to Employee Retirement Income Security Act of 
1974.--Paragraph (33) of section 3 of the Employee Retirement Income 
Security Act of 1974 (29 U.S.C. 1002(33)) (defining church plan) is 
amended--
            (1) in subparagraphs (A), (C)(i), and (D)(i), by striking 
        ``church or by a convention or association of churches'' each 
        place it appears and inserting ``church, by a convention or 
        association of churches, or by a religious order'',
            (2) in subparagraph (B)(i), by striking ``church or 
        convention or association of churches'' and inserting ``church, 
        convention or association of churches, or religious order'',
            (3) in subparagraph (C), by striking ``church or a 
        convention or association of churches'' each place it appears 
        and inserting ``church, a convention or association of 
        churches, or a religious order'', and
            (4) in subparagraph (C)(iv), by striking ``that church or 
        convention or association of churches'' and inserting ``that 
        church, convention or association of churches, or religious 
        order''.
    (c) Effective Date.--The amendments made by this Act shall apply to 
taxable years beginning after December 31, 1999.
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