26 U.S.C. § 3127 : US Code - Section 3127: Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

Search 26 U.S.C. § 3127 : US Code - Section 3127: Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

(a) In general
Notwithstanding any other provision of this chapter (and under
regulations prescribed to carry out this section), in any case
where -
(1) an employer (or, if the employer is a partnership, each
partner therein) is a member of a recognized religious sect or
division thereof described in section 1402(g)(1) and an adherent
of established tenets or teachings of such sect or division as
described in such section, and has filed and had approved under
subsection (b) an application (in such form and manner, and with
such official, as may be prescribed by such regulations) for an
exemption from the taxes imposed by section 3111, and
(2) an employee of such employer who is also a member of such a
religious sect or division and an adherent of its established
tenets or teachings has filed and had approved under subsection
(b) an identical application for exemption from the taxes imposed
by section 3101,
such employer shall be exempt from the taxes imposed by section
3111 with respect to wages paid to each of the employees thereof
who meets the requirements of paragraph (2) and each such employee
shall be exempt from the taxes imposed by section 3101 with respect
to such wages paid to him by such employer.
(b) Approval of application
An application for exemption filed by an employer (or a partner)
under subsection (a)(1) or by an employee under subsection (a)(2)
shall be approved only if -
(1) such application contains or is accompanied by the evidence
described in section 1402(g)(1)(A) and a waiver described in
section 1402(g)(1)(B),
(2) the Commissioner of Social Security makes the findings
(with respect to such sect or division) described in section
1402(g)(1)(C), (D), and (E), and
(3) no benefit or other payment referred to in section
1402(g)(1)(B) became payable (or, but for section 203 or 222(b)
(!1) of the Social Security Act, would have become payable) to
the individual filing the application at or before the time of
such filing.
(c) Effective period of exemption
An exemption granted under this section to any employer with
respect to wages paid to any of the employees thereof, or granted
to any such employee, shall apply with respect to wages paid by
such employer during the period -
(1) commencing with the first day of the first calendar
quarter, after the quarter in which such application is filed,
throughout which such employer (or, if the employer is a
partnership, each partner therein) or employee meets the
applicable requirements specified in subsections (a) and (b), and
(2) ending with the last day of the calendar quarter preceding
the first calendar quarter thereafter in which (A) such employer
(or, if the employer is a partnership, any partner therein) or
the employee involved does not meet the applicable requirements
of subsection (a), or (B) the sect or division thereof of which
such employer (or, if the employer is a partnership, any partner
therein) or employee is a member is found by the Commissioner of
Social Security to have ceased to meet the requirements of
subsection (b)(2).