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HR 124 105th Congress House

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…

Official title: 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… Show full official titleShow less

Official title: 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 7, 1997 See on congress.gov
Taxation Church schoolsEducationElementary and secondary educationElementary schools
More subjectsShow fewer subjects
Government Operations and PoliticsIntergovernmental tax relationsLabor and EmploymentReligionReligious educationSchool personnelSecondary educationState lawsTax exemptionTax-exempt organizationsTeachersUnemployment insurance
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 5, 1997
For Further Action See H.R.2015.
Jan 7, 1997
Referred to the House Committee on Ways and Means.
Jan 7, 1997
Sponsor introductory remarks on measure. (CR E55)
Jan 7, 1997
Introduced in House
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 Latest action August 5, 1997

For Further Action See H.R.2015.

 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.

 Related & companion bills 1
  • HR 2015 Procedurally related Balanced Budget Act of 1997
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Graham, Lindsey
South Carolina · May 12, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 124: 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.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-124/
MLA
"H.R. 124: 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.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-124/.
Bluebook (legal)
H.R. 124, 105th Cong. (2026), https://openamerica.io/bill/105-HR-124/.
Markdown link
[H.R. 124: 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/105-HR-124/)
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