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S 67 102th 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: January 14, 1991 See on congress.gov
Taxation Church schoolsElementary schoolsIntergovernmental tax relationsPayments in lieu of taxes
More subjectsShow fewer subjects
Religious educationSchool personnelSecondary educationTax exemptionTax-exempt organizationsUnemployment insurance
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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 14, 1991
Read twice and referred to the Committee on Finance.
Jan 14, 1991
Introduced in Senate
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 Latest action January 14, 1991

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt from State unemployment tax law coverage any service performed in the employ of a tax-exempt elementary or secondary school that is operated primarily for religious purposes.

 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 14, 1991
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APA
U.S. Congress. (2026). S. 67: 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.. 102nd Congress. Open America. https://openamerica.io/bill/102-S-67/
MLA
"S. 67: 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.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-67/.
Bluebook (legal)
S. 67, 102nd Cong. (2026), https://openamerica.io/bill/102-S-67/.
Markdown link
[S. 67: 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/102-S-67/)
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