,,ii  #aah? ,,congress  #b;d ,session   
,s4 #dabf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #af1 #bjbd,mrs4 
,britt 7= h]self & ,ms4 ,hassan7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to all[ a p]iod 9  
:i* memb]s ( ! cl]gy may revoke _!      
exemption f ,social ,security cov]age1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,cl]gy ,act4  #b4  
,revocation by memb]s ( ! cl]gy (       
exemption f social security cov]age  7a7
 ,9 g5]al  7#a7 ,revocation ( exemption 
,not)/&+ section #adjb7;e77#d7 ( !      
,int]nal ,rev5ue ,code ( #aihf1 any     
exemption :i* has be5 receiv$ "u section
 #adjb7;e77#a7 ( su* ,code by a duly    
orda9$1 commission$1 or lic5s$ m9i/] ( a
 *ur*1 a memb] ( a religi\s ord]1 or a  
,*ri/ian ,sci5ce practition]1 & :i* is  
effective = ! taxable ye> 9 :i* ?is ,act
 is enact$1 may be revok$ by fil+ an    
application !re= 79 su* =m & mann]1 & ) 
su* (ficial1 z may be prescrib$ by !    

,commission] ( ,int]nal ,rev5ue71       
provid$ t su* application is fil$ no    
lat] ?an ! due date ( ! ,f$]al income   
tax return 7includ+ any ext5sion !re(7 =
 ! applicant's second taxable ye> beg9n+
 aft] ,decemb] #ca1 #bjbe4  7#b7 ,effect
 ( revocation  7,a7 ,9 g5]al ,= purposes
 ( *apt] #b ( ! ,int]nal ,rev5ue ,code (
 #aihf & title ,,ii ( ! ,social         
,security ,act 7#db ,u4,s4,c4 #dja et   
seq471 any revocation describ$ 9        
p>agraph 7#a7 %all be effective-- 7i7 z 
specifi$ 9 ! application1 ) respect to--
 7,i7 ! applicant's fir/ taxable ye>    
beg9n+ aft] ,decemb] #ca1 #bjbe1 or     
7,,ii7 ! applicant's second taxable ye> 
beg9n+ aft] su* date1 &  7ii7 = all     
succe$+ taxable ye>s4  7,b7 ,prohibition
 on subsequ5t reque/ = exemption ,9 !   
case ( any individual :o1 pursuant to   
p>agraph 7#a71 has revok$ an exemption  
receiv$ "u section #adjb7;e77#a7 ( !    
,int]nal ,rev5ue ,code ( #aihf1 su*     
individual may n subsequ5tly file ano!r 
application = an exemption "u su*       

section4  7#c7 ,inclusion ( taxes ow$   
,if an application describ$ 9 p>agraph  
7#a7 is fil$ aft] ! due date ( !        
applicant's ,f$]al income tax return = a
 taxable ye> & is effective ) respect to
 t taxable ye>1 x %all include or be    
accompani$ by paym5t 9 full ( an am\nt  
equal to ! total ( ! taxes t w\ld h be5 
impos$ by section #adja ( ! ,int]nal    
,rev5ue ,code ( #aihf ) respect to all (
 ! applicant's income d]iv$ 9 t taxable 
ye> :i* w\ld h con/itut$ net e>n+s f    
self-employm5t = purposes ( *apt] #b (  
su* ,code1 z det]m9$ )\t respect to--   
7,a7 p>agraphs 7#d7 & 7#e7 ( section    
#adjb7;c7 ( su* ,code1 &  7,b7 any      
exemption receiv$ "u section            
#adjb7;e77#a7 ( su* ,code4  7b7         
,effective date ,subsection 7a7 %all    
apply ) respect to-- 7#a7 s]vices p]=m$ 
7to ! ext5t specifi$ 9 su* subsection7 9
 taxable ye>s beg9n+ aft] ,decemb] #ca1 
#bjbe1  7#b7 mon?ly insurance b5efits   
payable "u title ,,ii ( ! ,social       
,security ,act on ! basis ( ! wages &   

self-employm5t income ( any individual =
 mon?s 9 or aft] ! cal5d> ye> 9 :i* su* 
individual's application = revocation 7z
 describ$ 9 su* subsection7 is          
effective1 &  7#c7 lump-sum dea? paym5ts
 payable "u su* title on ! basis ( su*  
wages & self-employm5t income 9 ! case (
 dea?s occurr+ 9 or aft] su* cal5d> ye>4
  #c4 ,report to ,congress ,n lat] ?an  
#ij days aft] ! date ( enactm5t ( ?is   
,act1 ! ,commission] ( ,int]nal ,rev5ue1
 9 consultation ) ! ,commission] (      
,social ,security1 %all develop & submit
 to ! ,committee on ,ways & ,means ( !  
,h\se ( ,repres5tatives & ! ,committee  
on ,f9ance ( ! ,s5ate a plan to in=m    
duly orda9$1 commission$1 or lic5s$     
m9i/]s ( a *ur*1 memb]s ( a religi\s    
ord]1 & ,*ri/ian ,sci5ce practition]s ( 
_! eligibility to revoke any prior      
election ( exemption f ,social ,security
 p>ticipation4