Page:United States Statutes at Large Volume 79.djvu/431

 79 STAT. ]

PUBLIC LAW 89-97-JULY 30, 1965

(b) Subsection (c) of section 211 of the Social Security Act is amended by striking out "or" at the end of paragraph (4), by striking out the period at the end of paragraph (5) and inserting in lieu thereof •'; or", and by adding after paragraph (5) the following new paragraph: eriod for which an exemption under section 1402(h) of the nternal Revenue Code of 1954 is effective with respect to him." (c) Section 1402 of the Internal Revenue Code of 1954 is further amended by adding at the end thereof the following new subsection:
 * '(6) The performance of service by an individual during the

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"(h)

391 42 ulc 411.'

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MEMBERS or CERTAIN RELIGIOUS FAITHS.—

"(1) EXEMPTION.—Any individual may file an application (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) for an exemption from the tax imposed by this chapter if he is a member of a recognized religious sect or division thereof and is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old-age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act). Such exemption may be granted only if the application 42 USC ilo's. ^ contains or is accompanied by— ^'(A) such evidence of such individual's membership in, and adherence to the tenets or teachings of, the sect or division thereof as the Secretary or his delegate may require for purposes of determining such individual's compliance with the preceding sentence, and "(B) his waiver of all benefits and other payments under titles II and XVIII of the Social Security Act on the basis J,l^l^^g\^' of his wages and self-employment income as well as all such benefits and other payments to him on the basis of the wages and self-employment income of any other person, and only if the Secretary of Health, Education, and Welfare finds that— "(C) such sect or division thereof has the established tenets or teachings referred to in the preceding sentence, "(D) it is the practice, and has been for a period of time which he deems to be substantial, for members of such sect or division thereof to make provision for their dependent members which in his judgment is reasonable in view of their general level of living, and "(E) such sect or division thereof has been in existence at all times since December 31, 1950. An exemption may not be granted to any individual if any benefit or other payment referred to in subparagraph (B) became payable (or, but for section 203 or 222(b) of the Social Security Act, ya^tarioa^a"' would have become payable) at or before the time of the filing of 42 USC 403, such waiver. 422. " ^2) TIME FOR FILING APPLICATION.—For purposes of this subsection, an application must be filed— " (A) In the case of an individual who has self-employment income (determined without regard to this subsection and subsection (c)(6)) for any taxable year ending before "*"'*' ^' ^^°* December 31, 1965, on or before April 15, 1966, and

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