A bill to amend title II of the Social Security Act and the Internal Revenue Code of 1954 to provide for mandatory coverage of ministers and members of religious orders as employees under such title II.

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code to provide for mandatory coverage of ministers and members of religious orders under the Old Age, Survivors and Disability Insurance program unless: (1) the Secretary of Health and Human Services determines that such service is not performed in the employ of another person and so certifies to the Secretary of the Treasury; (2) such a minister or member has elected to be subject to the old age, survivors and disability insurance tax and the hospital insurance tax on self-employment income; or (3) such a minister or member has filed an application for tax-exempt status with a statement that he or she is conscientiously or religiously opposed to the acceptance of any public insurance.