113 STAT. 1910
PUBLIC LAW 106-170—DEC. 17, 1999
26 USC 1402
SEC. 403. REVOCATION BY MEMBERS OF THE CLERGY OF EXEMPTION
note
FROM SOCIAL SECURITY COVERAGE.
(a) IN GENERAL. —Notwithstanding section 1402(e)(4) of the
Internal Revenue Code of 1986, any exemption which has been
received under section 1402(e)(1) of such Code by a duly ordained,
commissioned, or licensed minister of a church, a member of a
religious order, or a Christian Science practitioner, and which is
effective for the taxable year in which this Act is enacted, may
be revoked by filing an application therefor (in such form and
manner, and with such official, as may be prescribed by the
Commissioner of Internal Revenue), if such application is filed
no later than the due date of the Federal income tax return
(including any extension thereof) for the applicant's second taxable
year beginning after December 31, 1999. Any such revocation shall
be effective (for purposes of chapter 2 of the Internal Revenue
Code of 1986 and title II of the Social Security Act (42 U.S.C.
401 et seq.)), as specified in the application, either with respect
to the applicant's first taxable year beginning after December 31,
1999, or with respect to the applicant's second taxable year beginning after such date, and for all succeeding taxable years; and
the applicant for any such revocation may not thereafter again
file application for an exemption under such section 1402(e)(1).
If the application is filed after the due date of the applicant's
Federal income tax return for a taxable year and is effective with
respect to that taxable year, it shall include or be accompanied
by payment in full of an amount equal to the total of the taxes
that would have been imposed by section 1401 of the Internal
Revenue Code of 1986 with respect to all of the applicant's income
derived in that taxable year which would have constituted net
earnings from self-employment for purposes of chapter 2 of such
Code (notwithstanding paragraphs (4) and (5) of section 1402(c))
except for the exemption under section 1402(e)(1) of such Code.
(b) EFFECTIVE DATE.— Subsection (a) shall apply with respect
to service performed (to the extent specified in such subsection)
in taxable years beginning after December 31, 1999, and with
respect to monthly insurance benefits payable under title II on
the basis of the wages and self-employment income of any individual
for months in or after the calendar year in which such individual's
application for revocation (as described in such subsection) is effective (and lump-sum death payments payable under such title on
the basis of such wages and self-employment income in the case
of deaths occurring in or after such calendar year).
SEC. 404. ADDITIONAL TECHNICAL AMENDMENT RELATING TO
COOPERATIVE RESEARCH OR DEMONSTRATION
PROJECTS UNDER TITLES II AND XVI.
(a) IN GENERAL.—- Section 1110(a)(3) of the Social Security Act
(42 U.S.C. 1310(a)(3)) is amended by striking "title XVI" and
inserting "title II or XVI".
42 USC 1310
(b) EFFECTIVE DATE. —The amendment made by subsection (a)
note.
shall take effect as if included in the enactment of the Social
Security Independence and Program Improvements Act of 1994
(Public Law 103-296; 108 Stat. 1464).
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