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
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.
Section 1. Short title
This Act may be cited as the Religious Exemptions for Social Security and Healthcare Taxes Act
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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.