26 U.S.C. § 3127
Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 3127, Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463289
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Full text
Notwithstanding any other provision of this chapter (and under regulations prescribed to carry out this section), in any case where—
An application for exemption filed by an employer (or a partner) under subsection (a)(1) or by an employee under subsection (a)(2) shall be approved only if—
An exemption granted under this section to any employer with respect to wages paid to any of the employees thereof, or granted to any such employee, shall apply with respect to wages paid by such employer during the period—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Technical and Miscellaneous Revenue Act of 1988House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1989House: no recorded tallySenate: 87–7
- Social Security Independence and Program Improvements Act of 1994House: 431–0Senate: no recorded tally
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally