,,ib ,union ,calendar ,no4 #cgj #aaith  
,,congress  #b;d ,session  ,h4 ,r4 #bbg 
,report ,no4 #aai-dbe ,,in ,,the ,,house
 ,,of ,,representatives  ,january #g1   
#bjbe,mr4 ,fong 7for himself1 ,mr4      
,thompson of ,california1 and ,mr4      
,kelly of ,pennsylvania7 introduced the 
following bill2 which was referred to   
the ,committee on ,ways and ,means      
,january #g1 #bjbf;,additional sponsors3
 ,mr4 ,ciscomani1 ,mr4 ,la,hood1 ,ms4   
,del,bene1 ,mr4 ,smucker1 ,mr4 ,yakym1  
,mr4 ,estes1 ,mr4 ,smith of ,nebraska1  
,mr4 ,carey1 ,mr4 ,moran1 ,mr4          
,bilirakis1 ,ms4 ,tenney1 ,mr4 ,murphy1 
,mr4 ,panetta1 ,ms4 ,van ,duyne1 ,ms4   
,letlow1 ,mr4 ,costa1 ,mr4 ,suozzi1 ,mr4
 ,davis of ,illinois1 and ,mr4          
,fitzpatrick  ,january #g1              
#bjbf,reported with an amendment1       
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed,strike
 out all after the enacting clause and  
insert the part printed in italic,for   

text of introduced bill1 see copy of    
bill as introduced on ,january #g1 #bjbe
  ,a ,,bill  ,to allow a period in which
 members of the clergy may revoke their 
exemption from ,social ,security        
coverage1 and for other purposes4  #a4  
,short title ,this ,act may be cited as 
the ,clergy ,act4  #b4 ,revocation by   
members of the clergy of exemption from 
social security coverage  7a7 ,in       
general ,notwithstanding section        
#adjb7;e77#d7 of the ,internal ,revenue 
,code of #aihf1 any exemption which has 
been received under section             
#adjb7;e77#a7 of such ,code by a duly   
ordained1 commissioned1 or licensed     
minister of a church1 a member of a     
religious order1 or a ,christian        
,science practitioner1 and which is     
effective for the taxable year in which 
this ,act is enacted1 may be revoked by 
filing an application therefor 7in such 
form and manner1 and with such official1
 as may be prescribed by the            
,commissioner of ,internal ,revenue71 if

 such application is filed no later than
 the due date of the ,federal income tax
 return 7including any extension        
thereof7 for the applicant's second     
taxable year beginning after ,december  
#ca1 #bjbh4 ,any such revocation shall  
be effective 7for purposes of chapter #b
 of the ,internal ,revenue ,code of     
#aihf and title ,,ii of the ,social     
,security ,act 7#db ,u4,s4,c4 #dja et   
seq4771 as specified in the application1
 either with respect to the applicant's 
first taxable year beginning after      
,december #ca1 #bjbh1 or with respect to
 the applicant's second taxable year    
beginning after such date1 and for all  
succeeding taxable years2 and the       
applicant for any such revocation may   
not thereafter again file an application
 for an exemption under such section    
#adjb7;e77#a74 ,if the application is   
filed after the due date of the         
applicant's ,federal income tax return  
for a taxable year and is effective with
 respect to that taxable year1 it shall 

include or be accompanied by payment in 
full of an amount equal to the total of 
the taxes that would have been imposed  
by section #adja of the ,internal       
,revenue ,code of #aihf with respect to 
all of the applicant's income derived in
 that taxable year which would have     
constituted net earnings from           
self-employment for purposes of chapter 
#b of such ,code 7notwithstanding       
paragraphs 7#d7 and 7#e7 of section     
#adjb7;c77 except for the exemption     
under section #adjb7;e77#a7 of such     
,code4  7b7 ,effective date ,subsection 
7a7 shall apply with respect to service 
performed 7to the extent specified in   
such subsection7 in taxable years       
beginning after ,december #ca1 #bjbh1   
and with respect to monthly insurance   
benefits payable under title ,,ii of the
 ,social ,security ,act on the basis of 
the wages and self-employment income of 
any individual for months in or after   
the calendar year in which such         
individual's application for revocation 

7as described in such subsection7 is    
effective 7and lump-sum death payments  
payable under such title on the basis of
 such wages and self-employment income  
in the case of deaths occurring in or   
after such calendar year74  #c4 ,report 
to congress ,not later than #ij days    
after the date of enactment of this     
,act1 the ,commissioner of ,internal    
,revenue1 in consultation with the      
,commissioner of ,social ,security1     
shall develop and submit to the         
,committee on ,ways and ,means of the   
,house of ,representatives and the      
,committee on ,finance of the ,senate a 
plan to inform duly ordained1           
commissioned1 or licensed ministers of a
 church1 members of a religious order1  
and ,christian ,science practitioners of
 their eligibility to revoke any prior  
election of exemption from ,social      
,security participation4  ,january #g1  
#bjbf,reported with an amendment1       
committed to the ,committee of the      
,whole ,house on the ,state of the      

,union1 and ordered to be printed