,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bgad  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ad1 #bjai,mr4   
,gibbs 7= himself & ,mr4 ,gonzalez (    
,ohio7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide = a cr$it     
aga9/ tax1 or refund ( tax1 = c]ta9     
,f$]al insurance taxes = employees :o   
are memb]s ( religi\s fai?s :i* oppose  
p>ticipation 9 su* insurance4  #a4 ,%ort
 title ,?is ,act may be cit$ z ! ,act to
 exempt religi\s ,memb]s & ,individuals 
f ,social ,security & ,heal?c>e taxes   
,act or ! ,,ami% ,act4  #b4 ,cr$it or   
refund ( c]ta9 ,f$]al insurance taxes = 
memb]s ( c]ta9 religi\s fai?s  7a7 ,9   
g5]al ,section #fdac ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7e7  
,cr$it or refunds ( c]ta9 ,f$]al        
insurance taxes = memb]s ( c]ta9        
religi\s fai?s  7#a7 ,9 g5]al ,an       
employee :o receives wages ) respect to 

:i* ! tax impos$ by section #caja is    
d$uct$ dur+ a taxable ye> = :i* an      
au?orization grant$ "u ?is subsection   
applies %all be entitl$ 7subject to !   
provisions ( section #ca7;b77 to a cr$it
 or refund ( ! am\nt ( tax s d$uct$4    
7#b7 ,au?orization = cr$it or refund    
,any individual may file an application 
= au?orization "u ?is subsection if he  
is an individual describ$ 9 ! fir/      
s5t5ce ( section #adjb7;g77#a74 ,rules  
simil> to ! rules ( #adjb7;g77#a7 %all  
apply to ! grant+ ( su* au?orization &  
rules simil> to section #adjb7;g77#b7   
%all apply ) respect to ! p]iod = :i*   
su* au?orization is 9 effect4  4  7b7   
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to taxable 
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4