119-hr4389

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4389 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 4389

 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.

_______________________________________________________________________

 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.
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