H.R. 4389

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

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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.

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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

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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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