Religious Exemptions for Social Security and Healthcare Taxes Act

This bill would allow members of specific religious groups (who already qualify under existing self-employment tax exemptions) to receive credits or refunds for Social Security and Medicare taxes withheld from their wages. It creates a new application process for these individuals to seek reimbursement of taxes paid under Section 3101 of the tax code. The credit would apply to wages earned during taxable years starting after the bill's enactment. This directly affects employees in qualifying religious communities who work for wages but are exempt from self-employment taxes under current law. The bill does not change existing tax obligations for other workers.