# 119-hr-4389: Religious Exemptions for Social Security and Healthcare Taxes Act

119-hr-4389, Religious Exemptions for Social Security and Healthcare Taxes Act, is a 119th Congress bill sponsored by Rep. Balderson, Troy [R-OH-12] (R-OH); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-4389
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4389
- Congress: 119
- Title: Religious Exemptions for Social Security and Healthcare Taxes Act
- Status: introduced
- Introduced: 2025-07-15
- Sponsor: Rep. Balderson, Troy [R-OH-12] (R-OH)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**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).

## Cosponsors (2)

- Rep. Smucker, Lloyd [R-PA-11] (R-PA), 2025-07-15T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2025-07-15T00:00:00.000Z

## Provisions PRIA read

- Payroll tax refunds for religious workers: benefit, high. If enacted, some workers who belong to recognized religious sects that oppose insurance would be able to get back the employee share of Social Security and Medicare payroll taxes taken from their pay. You would need an authorization under the bill’s process, based on rules like current religious-ex…

## Related bills

- 119-hr-4669: FEMA Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-833: Educational Choice for Children Act of 2025
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act

## Sources
- [119-hr-4389 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4389)

## Related
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-833: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-hr-833)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4389 (as of 2026-04-21).