This bill would let certain workers get back the Social Security and Medicare taxes taken from their paychecks if their religion teaches against taking part in insurance. To do this, a person would have to apply and be approved under rules similar to the current rules used for some self‑employed people with these beliefs. If approved, they could claim a credit or refund for the employee share of these taxes that was withheld from their wages.

Key points:

• Who is affected: Employees who are members of religious faiths that oppose participation in insurance, and who receive official authorization.
• What changes: Approved workers can get a credit or refund for the employee portion of federal insurance taxes (like Social Security and Medicare) that were taken from their pay.
• How it works: You must apply for authorization; similar rules and time limits to existing law for religious exemptions apply.
• When: Applies to tax years starting after the law is enacted.