A bill to amend the Internal Revenue Code of 1954 and the Social Security Act to provide an exemption from coverage under the social security program, through a tax refund procedure, for employees who are members of religious faiths which oppose participation in such programs, and to provide a similar exemption on a current basis (pursuant to waiver certificates filed in advance) for employers engaged in farming and their employees in cases where both are members of such faiths.

Provides, under provisions of the Internal Revenue Code relating to special rules governing employees, for a refund of Social Security taxes to members of specified religious faiths. Sets forth the rules governing the application for and manner of such refund.

Provides for an exemption for employers engaged in farming, and their employees, where both are members of religious faiths opposed to participation in such tax program.

Makes conforming amendments to the Social Security Act.