H.R. 4389 — Religious Exemptions for Social Security and Healthcare Taxes Act

This section establishes a credit or refund of the employee share of Federal Insurance Contributions Act (FICA) taxes imposed by IRC §3101 for wages received during a taxable year for which an individual obtains IRS authorization as a member of a religious faith conscientiously opposed to public or private insurance (i.e., mirroring criteria in IRC §1402(g)(1) for self-employed individuals exempt from self-employment FICA taxes). Rules similar to those sections govern application approval and effective periods; the provision applies to taxable years beginning after enactment.