Page:United States Statutes at Large Volume 102 Part 4.djvu/812

 102 STAT. 3782

PUBLIC LAW 100-647—NOV. 10, 1988

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 his employees 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 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 Secretary of Health and Human Services 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)(l)(B) became payable (or, but for section 203 or 222(b) 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 his employees, 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 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 the employee involved ceases to meet the applicable requirements of subsection (a), or (B) the sect or division thereof of which such employer or employee is a member is found by the Secretary of Health and Human Services to have ceased to meet the requirements of subsection (b)(2).". (2) CLERICAL AMENDMENT.—The table of sections for such subchapter C of such Code is amended by striking the last item and inserting the following: "Sec. 3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs. "Sec. 3128. Short title.". (b) CONFORMING EXEMPTION FROM ELIGIBILITY FOR BENEFITS.—

Section 202(v) of the Social Security Act (42 U.S.C. 402(v)) is amended— (1) by inserting "(1)" after "(v)"; (2) by inserting "and subject to paragraph (3)," after "title,"; (3) by striking "waiver; except that" and all that follows and inserting "waiver."; and (4) by adding at the end the following new paragraphs: "(2) Notwithstanding any other provision of this title, and subject to paragraph (3), in the case of any individual who files a waiver pursuant to section 3127 of the Internal Revenue Code of 1986 and is granted a tax exemption thereunder, no benefits or other payments shall be payable under this title to him, no pa5mients shall be made on his behalf under part A of title XVIII, and no benefits or other

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