Religious Exemptions for Social Security and Healthcare Taxes Act
Sponsored By: Representative Balderson
Introduced
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).
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Payroll tax refunds for religious workers
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-exemption rules. You could claim a credit or refund only for a tax year when your authorization is in effect, and normal withholding credit limits would apply. This would apply to tax years that begin after enactment.
Sponsors & CoSponsors
Sponsor
Balderson
OH • R
Cosponsors
Rep. Smucker, Lloyd [R-PA-11]
PA • R
Sponsored 7/15/2025
Rep. Miller, Max L. [R-OH-7]
OH • R
Sponsored 7/15/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov