Bill Sponsor
House Bill 2714
116th Congress(2019-2020)
AMISH Act
Introduced
Introduced
Introduced in House on May 14, 2019
Overview
Text
Introduced in House 
May 14, 2019
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Introduced in House(May 14, 2019)
May 14, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 2714 (Introduced-in-House)


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 Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Act to exempt religious Members and Individuals from Social Security and Healthcare taxes Act” or the “AMISH 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.