Skip to main content
S 163 101th Congress Senate Taxation Church schools Elementary schools Intergovernmental tax relations Payments in lieu of taxes Religious education School personnel Secondary education Tax exemption Tax-exempt organizations 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…

Show full 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: January 25, 1989 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Jan 25, 1989
Read twice and referred to the Committee on Finance.
Jan 25, 1989
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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.

What's happening now January 25, 1989

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 458 Identical bill To amend the Internal Revenue Code of 1986 to provide that service performed for an elementary or secondary school oper…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jan 25, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). S. 163: 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.. 101st Congress. Open America. https://openamerica.io/bill/101-S-163/
MLA
"S. 163: 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.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-S-163/.
Bluebook (legal)
S. 163, 101st Cong. (2026), https://openamerica.io/bill/101-S-163/.
Markdown link
[S. 163: 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/101-S-163/)
Report a problem