S 1797
100th Congress
Senate
Taxation
Church schools
Churches
Education
Elementary and secondary education
Elementary education
Intergovernmental tax relations
Labor and Employment
Payments in lieu of taxes
Religion and Clergy
Religious education
School personnel
Secondary education
Tax exemption
Teachers
Unemployment insurance
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.
Introduced: October 20, 1987
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 20, 1987
Read twice and referred to the Committee on Finance.
Oct 20, 1987
Introduced in Senate
Plain-English summary
Amends the Federal Unemployment Tax Act to exempt from State unemployment tax law coverage (providing for payments in lieu of unemployment fund contributions) any service performed in the employ of a tax-exempt private elementary or secondary school that is operated primarily for religious purposes. Applies this exemption retroactively to services performed after 1977.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1