,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bgad  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ad1 #bjai,mr4  
,gibbs 7for himself and ,mr4 ,gonzalez  
of ,ohio7 introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 provide for a credit against tax1 or   
refund of tax1 for certain ,federal     
insurance taxes for employees who are   
members of religious faiths which oppose
 participation in such insurance4  #a4  
,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 ,act4  #b4 ,credit or refund of 
certain ,federal insurance taxes for    
members of certain religious faiths  7a7
 ,in general ,section #fdac of the      
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subsection3  7e7 ,credit  
or refunds of certain ,federal insurance

 taxes for members of certain religious 
faiths  7#a7 ,in general ,an employee   
who receives wages with respect to which
 the tax imposed by section #caja is    
deducted during a taxable year for which
 an authorization granted under this    
subsection applies shall be entitled    
7subject to the provisions of section   
#ca7;b77 to a credit or refund of the   
amount of tax so deducted4  7#b7        
,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 #adjb7;g77#a74
 ,rules similar to the rules of         
#adjb7;g77#a7 shall apply to the        
granting of such authorization and rules
 similar to section #adjb7;g77#b7 shall 
apply with respect to the period for    
which such authorization is in effect4  
4  7b7 ,effective date ,the amendments  
made by this section shall apply with   
respect to taxable years beginning after
 the date of the enactment of this ,act4