A bill to amend chapter 21 of the Internal Revenue Code of 1954 to clarify certain provisions relating to the payment of social security taxes by a nonprofit organization failing to file a certificate providing social security coverage for its employees.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to declare that a religious or charitable organization deemed to have filed a certificate providing social security coverage for its employees shall not be required to pay retroactively social security taxes it ceased to pay during a specified period, with respect to any remuneration paid to any employee, if such employee concurs in the failure to pay such taxes.…