#aai? ,,congress  #b;d ,session  ,h4 ,r4
 #bbg  ,,an ,,act  ,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 ,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 if 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 #bjbh4 ,any su*     

revocation %all be effective 7= purposes
 ( *apt] #b ( ! ,int]nal ,rev5ue ,code (
 #aihf & title ,,ii ( ! ,social         
,security ,act 7#db ,u4,s4,c4 #dja et   
seq4771 z specifi$ 9 ! application1 ei!r
 ) respect to ! applicant's fir/ taxable
 ye> beg9n+ aft] ,decemb] #ca1 #bjbh1 or
 ) respect to ! applicant's second      
taxable ye> beg9n+ aft] su* date1 & =   
all succe$+ taxable ye>s2 & ! applicant 
= any su* revocation may n !reaft] aga9 
file an application = an exemption "u   
su* section #adjb7;e77#a74 ,if !        
application is fil$ 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* ,code 7not)/&+ p>agraphs 7#d7 & 7#e7

 ( section #adjb7;c77 except = !        
exemption "u section #adjb7;e77#a7 ( su*
 ,code4  7b7 ,effective date ,subsection
 7a7 %all apply ) respect to s]vice     
p]=m$ 7to ! ext5t specifi$ 9 su*        
subsection7 9 taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbh1 & ) respect to     
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 effective 7& 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>74  #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  ,pass$ ! ,h\se (         
,repres5tatives ,april #bg1             
#bjbf4;,cl]k4