HR 1061 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.
END