AMISH Act

I 116TH CONGRESS 1ST SESSION H. R. 2714 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 MAY 14, 2019 Mr. GIBBS (for himself and Mr. GONZALEZ 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Act to exempt religious 4 Members and Individuals from Social Security and 5 Healthcare taxes Act’’ or the ‘‘AMISH Act’’. 6 VerDate Sep 11 2014 06:40 May 23, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2714.IH H2714 kjohnson on DSK79L0C42 with BILLS 2 •HR 2714 IH SEC. 2. CREDIT OR REFUND OF CERTAIN FEDERAL INSUR- 1 ANCE TAXES FOR MEMBERS OF CERTAIN RE- 2 LIGIOUS FAITHS. 3 (a) IN GENERAL.—Section 6413 of the Internal Rev- 4 enue Code of 1986 is amended by adding at the end the 5 following new subsection: 6 ‘‘(e) CREDIT OR REFUNDS OF CERTAIN FEDERAL IN- 7 SURANCE TAXES FOR MEMBERS OF CERTAIN RELIGIOUS 8 FAITHS.— 9 ‘‘(1) IN GENERAL.—An employee who receives 10 wages with respect to which the tax imposed by sec- 11 tion 3101 is deducted during a taxable year for 12 which an authorization granted under this sub- 13 section applies shall be entitled (subject to the provi- 14 sions of section 31(b)) to a credit or refund of the 15 amount of tax so deducted. 16 ‘‘(2) AUTHORIZATION FOR CREDIT OR RE- 17 FUND.—Any individual may file an application for 18 authorization under this subsection if he is an indi- 19 vidual described in the first sentence of section 20 1402(g)(1). Rules similar to the rules of 1402(g)(1) 21 shall apply to the granting of such authorization and 22 rules similar to section 1402(g)(2) shall apply with 23 respect to the period for which such authorization is 24 in effect.’’. 25 VerDate Sep 11 2014 06:40 May 23, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2714.IH H2714 kjohnson on DSK79L0C42 with BILLS 3 •HR 2714 IH (b) EFFECTIVE DATE.—The amendments made by 1 this section shall apply with respect to taxable years begin- 2 ning after the date of the enactment of this Act. 3 Æ VerDate Sep 11 2014 06:40 May 23, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H2714.IH H2714 kjohnson on DSK79L0C42 with BILLS