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Religious Exemptions for Social Security and Healthcare Taxes Act
To amend the Internal Revenue Code of 1986 to provide for a credit against tax, or refund of tax, for certain Federal insurance taxes for employees who are members of religious faiths which oppose participation in such insurance.
Summary
This bill would allow certain employees to claim a tax credit or refund for Social Security and Medicare taxes withheld from their wages if they are members of religious faiths that oppose participation in such insurance programs. The bill amends the Internal Revenue Code to provide this credit or refund following rules similar to existing exemptions for self-employed individuals from certain religious groups. An employee would need to file an application for authorization to claim the credit, and the authorization would need to be in effect for the taxable year in which the taxes were withheld. The credit or refund would apply to federal insurance taxes deducted from the employee's wages during the authorized period. The provision would be effective for taxable years beginning after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
2 cosponsors
Actions (2)
- Jul 15, 2025 Referred to the House Committee on Ways and Means. · house
- Jul 15, 2025 Introduced in House
Similar bills (6)
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Text versions (1)
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Full text
IN THE HOUSE OF REPRESENTATIVES
July 15, 2025
Mr. Balderson (for himself, Mr. Smucker, and Mr. Miller of Ohio) 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 for a credit against tax, or refund of tax, for certain Federal insurance taxes for employees who are members of religious faiths which oppose participation in such insurance.
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 Exemptions for Social Security and Healthcare Taxes Act”.
SEC. 2. CREDIT OR REFUND OF CERTAIN FEDERAL INSURANCE TAXES FOR MEMBERS OF CERTAIN RELIGIOUS FAITHS.
(a) In General.—Section 6413 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(e) Credit or Refunds of Certain Federal Insurance Taxes for Members of Certain Religious Faiths.—
“(1) In general.—An employee who receives wages with respect to which the tax imposed by section 3101 is deducted during a taxable year for which an authorization granted under this subsection applies shall be entitled (subject to the provisions of section 31(b)) to a credit or refund of the amount of tax so deducted.
“(2) Authorization for credit or refund.—Any individual may file an application for authorization under this subsection if he is an individual described in the first sentence of section 1402(g)(1). Rules similar to the rules of 1402(g)(1) shall apply to the granting of such authorization and rules similar to section 1402(g)(2) shall apply with respect to the period for which such authorization is in effect.”.
(b) Effective Date.—The amendments made by this section shall apply with respect to taxable years beginning after the date of the enactment of this Act. <all>
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