< Back to H.R. 124 (105th Congress, 1997–1998)

Text of To amend the Internal Revenue Code of 1986 to provide that service performed for an elementary or secondary school operated ...

...secondary school operated primarily for religious purposes is exempt from the Federal unemployment tax.

This bill was introduced on January 7, 1997, in a previous session of Congress, but was not enacted. The text of the bill below is as of Jan 7, 1997 (Introduced).

Source: GPO

HR 124 IH

105th CONGRESS

1st Session

H. R. 124

To amend the Internal Revenue Code of 1986 to provide that service performed for an elementary or secondary school operated primarily for religious purposes is exempt from the Federal unemployment tax.

IN THE HOUSE OF REPRESENTATIVES

January 7, 1997

Mr. CRANE introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to provide that service performed for an elementary or secondary school operated primarily for religious purposes is exempt from the Federal unemployment tax.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 3309(b)(1) of the Internal Revenue Code of 1986 (relating to exemption from unemployment tax) is amended by inserting before the semicolon at the end thereof the following: ‘, or (C) an elementary or secondary school which is operated primarily for religious purposes, which is described in section 501(c)(3), and which is exempt from tax under section 501(a)’.

    (b) The amendment made by subsection (a) shall apply to services performed after December 31, 1997.