republic-os/legal/us/code/title-26/chapter-21/section-3127.md

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LegalText	26 U.S.C. § 3127	Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs	us	united_states_code	code_section	26	INTERNAL REVENUE CODE	21	FEDERAL INSURANCE CONTRIBUTIONS ACT	3127	26 U.S.C. § 3127	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip	/us/usc/t26/s3127	data/legal/raw/us/code/title-26/usc26.xml	2c3d746c2987d919f60220b05ee174b21e294b63fdbe7675082b888380e6b699	a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4	667b5cc6b2fca92223d69480abc1805a4223bf5768f808b151698eed4d2a081e	2026-07-04	official	legal us-code

26 U.S.C. § 3127 - Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

Text

(a) In general Notwithstanding any other provision of this chapter (and under regulations prescribed to carry out this section), in any case where—

(1) an employer (or, if the employer is a partnership, each partner therein) is a member of a recognized religious sect or division thereof described in section 1402(g)(1) and an adherent of established tenets or teachings of such sect or division as described in such section, and has filed and had approved under subsection (b) an application (in such form and manner, and with such official, as may be prescribed by such regulations) for an exemption from the taxes imposed by section 3111, and

(2) an employee of such employer who is also a member of such a religious sect or division and an adherent of its established tenets or teachings has filed and had approved under subsection (b) an identical application for exemption from the taxes imposed by section 3101,

such employer shall be exempt from the taxes imposed by section 3111 with respect to wages paid to each of the employees thereof who meets the requirements of paragraph (2) and each such employee shall be exempt from the taxes imposed by section 3101 with respect to such wages paid to him by such employer.

(b) Approval of application An application for exemption filed by an employer (or a partner) under subsection (a)(1) or by an employee under subsection (a)(2) shall be approved only if—

(1) such application contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a waiver described in section 1402(g)(1)(B),

(2) the Commissioner of Social Security makes the findings (with respect to such sect or division) described in section 1402(g)(1)(C), (D), and (E), and

(3) no benefit or other payment referred to in section 1402(g)(1)(B) became payable (or, but for section 203 of the Social Security Act, would have become payable) to the individual filing the application at or before the time of such filing.

(c) Effective period of exemption An exemption granted under this section to any employer with respect to wages paid to any of the employees thereof, or granted to any such employee, shall apply with respect to wages paid by such employer during the period—

(1) commencing with the first day of the first calendar quarter, after the quarter in which such application is filed, throughout which such employer (or, if the employer is a partnership, each partner therein) or employee meets the applicable requirements specified in subsections (a) and (b), and

(2) ending with the last day of the calendar quarter preceding the first calendar quarter thereafter in which (A) such employer (or, if the employer is a partnership, any partner therein) or the employee involved does not meet the applicable requirements of subsection (a), or (B) the sect or division thereof of which such employer (or, if the employer is a partnership, any partner therein) or employee is a member is found by the Commissioner of Social Security to have ceased to meet the requirements of subsection (b)(2).

(Added Pub. L. 100–647, title VIII, § 8007(a)(1), Nov. 10, 1988, 102 Stat. 3781; amended Pub. L. 101–239, title X, § 10204(b)(1), Dec. 19, 1989, 103 Stat. 2474; Pub. L. 103–296, title I, § 108(h)(3), Aug. 15, 1994, 108 Stat. 1487; Pub. L. 115–141, div. U, title IV, § 401(b)(35), Mar. 23, 2018, 132 Stat. 1204.)

Notes

Editorial Notes

References in TextSection 203 of the Social Security Act, referred to in subsec. (b)(3), is classified to section 403 of Title 42, The Public Health and Welfare.

Prior ProvisionsA prior section 3127 was renumbered section 3128 of this title.

Amendments2018—Subsec. (b)(3). Pub. L. 115–141 struck out “or 222(b)” after “section 203”. 1994—Subsecs. (b)(2), (c)(2). Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”. 1989—Subsec. (a). Pub. L. 101–239, § 10204(b)(1)(B), substituted “the employees thereof” for “his employees” in concluding provisions. Subsec. (a)(1). Pub. L. 101–239, § 10204(b)(1)(A), inserted “(or, if the employer is a partnership, each partner therein)” after “an employer”. Subsec. (b). Pub. L. 101–239, § 10204(b)(1)(C), inserted “(or a partner)” after “an employer” in introductory provisions. Subsec. (c). Pub. L. 101–239, § 10204(b)(1)(D), substituted “the employees thereof” for “his employees” in introductory provisions. Subsec. (c)(1). Pub. L. 101–239, § 10204(b)(1)(E), inserted “(or, if the employer is a partnership, each partner therein)”. Subsec. (c)(2). Pub. L. 101–239, § 10204(b)(1)(F), substituted “such employer (or, if the employer is a partnership, any partner therein) or the employee involved does not meet” for “such employer or the employee involved ceases to meet” in cl. (A) and inserted “(or, if the employer is a partnership, any partner therein)” after “such employer” in cl. (B).

Statutory Notes and Related Subsidiaries

Effective Date of 1994 AmendmentAmendment by Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

Effective Date of 1989 AmendmentPub. L. 101–239, title X, § 10204(b)(2), Dec. 19, 1989, 103 Stat. 2474, provided that: “The amendments made by this subsection [amending this section] shall be effective as if they were included in the amendments made by section 8007(a)(1) of the Technical and Miscellaneous Revenue Act of 1988 (102 Stat. 3781) [Pub. L. 100–647].”

Effective DateSection applicable to wages paid after Dec. 31, 1988, see section 8007(d) of Pub. L. 100–647, set out as an Effective Date of 1988 Amendment note under section 1402 of this title.

Savings ProvisionFor provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.