A bill to amend title II of the Social Security Act and chapters 2 and 21 of the Internal Revenue Code of 1954 to permit ministers and their employers to enter into voluntary agreements for the treatment of such ministers as employed persons.

[AI summary unavailable — showing source text] Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code to provide that service performed by a duly ordained, commissioned, or licensed minister of a church shall constitute employment for purposes of the old age, survivors and disability insurance tax and the hospital insurance tax if both the minister and the church elect to have such service covered as employment for such purposes. Makes such election irrevocable.…