PUBLIC LAW 99-514—OCT. 22, 1986
100 STAT. 2779
(1) IN GENERAL.—The Secretary of the Treasury or his delegate shall conduct a study of the incidence of the evasion of the gasoline tax. (2) REPORT.—The report of the study under paragraph (1) shall be submitted, not later than December 31, 1986, to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. (h) EFFECTIVE DATE.—The amendments made by this section shall apply to gasoline removed (as defined in section 4082 of the Internal Revenue Code of 1986, as amended by this section) after December 31, 1987. SEC. 1704. EXEMPTION FROM SOCIAL SECURITY COVERAGE FOR CERTAIN CLERGY. (a) CONDITIONS FOR RECEIVING EXEMPTION.—
(1) IN GENERAL.—Section 1402(e)(1) (relating to exemption from tax on self-employment income of certain ministers, members of religious orders, and Christian Science practitioners) is ^ amended by inserting "and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order ' that he is opposed to such insurance" after "Act)". «
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(2) VERIFICATION
OF APPLICATION.—Section
1402(e),
as
amended by paragraph (1) of this subsection, is further amended— (A) by striking out "Any individual" in paragraph (1) and inserting in lieu thereof "Subject to paragraph (2), any individual", (B) by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and (C) by inserting after paragraph (1) the following new paragraph: "(2) VERIFICATION OF APPLICATION.—The Secretary may ap-
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prove an application for an exemption filed pursuant to paragraph (1) only if the Secretary has verified that the individual applying for the exemption is aware of the grounds on which the individual may receive an exemption pursuant to this subsection and that the individual seeks exemption on such grounds. The Secretary (or the Secretary of Health and Human Services under an agreement with the Secretary) shall make such verification by such means as prescribed in regulations." (3) EFFECTIVE DATE.—The amendments made by paragraphs (1) and (2) shall apply to applications filed after December 31, 1986. 03) REVOCATION OF EXEMPTION.—
(1) IN GENERAL.—Notwithstanding section 1402(e)(3) of the Internal Revenue Code of 1986, as redesignated by subsection (a)(2)(B) of this section, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted, may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed in regulations made under chapter 2 of subtitle A of such Code), if such application is filed—
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