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S 1797 100th Congress Senate

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…

Official title: 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 purp… Show full official titleShow less

Official title: 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: September 20, 1988 See on congress.gov
Taxation Church schoolsChurchesEducationElementary and secondary education
More subjectsShow fewer subjects
Elementary educationIntergovernmental tax relationsLabor and EmploymentPayments in lieu of taxesReligion and ClergyReligious educationSchool personnelSecondary educationTax exemptionTeachersUnemployment insurance
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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
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 Latest action October 20, 1987

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • HR 4531 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide that service performed for an elementary or secondary scho…
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Sep 20, 1988
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APA
U.S. Congress. (2026). S. 1797: 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.. 100th Congress. Open America. https://openamerica.io/bill/100-S-1797/
MLA
"S. 1797: 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.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-S-1797/.
Bluebook (legal)
S. 1797, 100th Cong. (2026), https://openamerica.io/bill/100-S-1797/.
Markdown link
[S. 1797: 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.](https://openamerica.io/bill/100-S-1797/)
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