Bill > HR4389

This bill aims to provide a tax credit or refund for certain federal insurance taxes (specifically Social Security and Medicare taxes) for employees who are members of religious faiths that oppose participating in such insurance programs. The bill would amend Section 6413 of the Internal Revenue Code to allow employees who have had taxes deducted from their wages to apply for an authorization to receive a credit or refund of those taxes. To qualify, an individual must meet similar criteria to those outlined in existing tax law (section 1402(g)(1)) for religious exemptions, which typically applies to members of religious groups with established conscientious objections to receiving social insurance benefits. The provisions would take effect for taxable years beginning after the date of the bill's enactment, providing a mechanism for members of specific religious groups to opt out of paying certain federal insurance taxes while potentially still receiving a refund of taxes already paid. This bill represents an extension of existing religious exemption provisions in the tax code, giving additional financial relief to individuals whose religious beliefs conflict with participating in government-sponsored insurance programs.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/4389/all-info