Religious Exemptions for Social Security and Healthcare Taxes Act

Lets employees with religious objections reclaim Social Security and Medicare payroll taxes. The bill would allow workers who meet the eligibility rules in section 1402(g)(1) to obtain an authorization that lets them claim a credit or refund of the employee share of FICA payroll tax (the tax under section 3101) withheld from wages. Authorizations would follow rules like section 1402(g)(1) for approval and section 1402(g)(2) for duration. Credits or refunds would apply only for taxable years when an authorization is in effect and would be subject to the existing limits in section 31(b).