A bill to amend chapter 21 of the Internal Revenue Code of 1954 and title II of the Social Security Act to provide that the payment of social security taxes by a nonprofit organization with respect to its employees shall constitute (for both tax and benefit purposes) a constructive filing by such organization of the certificate otherwise required to provide social security coverage for such employees if it has not received a refund or credit of such taxes, and to require the filing of such a certificate by any nonprofit organization which paid such taxes but received a refund or credit because it had not previously filed such certificate.
Public Law 94-563 · H.R. 15571 · 94th Congress · began in the House
Signed by Gerald Ford (R) on Oct 19, 1976 · Social Welfare
Sponsor: Rep. Abner Mikva (D-IL-10)
Cosponsors (1): Rep. Richard Ottinger
Passage votes
- HouseMethod not stated
- SenateMethod not stated
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Amends the Internal Revenue Code of 1954 and Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to provide that the payment of social security taxes by a nonprofit organization on behalf of its employees shall constitute a constructive filing by such organization of the certificate otherwise required to provide social security coverage for such employees if it has not received a refund or credit of such taxes. Requires the filing of such certificate by any nonprofit organization which paid such taxes but received a refund or credit because it has not previously filed such certificate. Provides that when a nonprofit organization files a valid waiver certificate the taxes due with respect to services constituting employment by reason of such certificate may be paid in installments.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 12 actions.
- Oct 19, 1976Became lawBecame law · Signed by President.
- PresidentPresident · Public law 94-563.
- Oct 8, 1976PresidentPresident · Measure presented to President.
- Oct 7, 1976PresidentPresident · Measure enrolled in Senate.
- PresidentPresident · Measure enrolled in House.
- Oct 1, 1976FloorFloor · Measure passed Senate.
- FloorFloor · Measure called up by unanimous consent in Senate.
- Sep 30, 1976FloorFloor · Measure passed House.
- FloorFloor · Measure called up by unanimous consent in House.
- Sep 28, 1976CommitteeCommittee · Reported by House Ways and Means Committee
- Sep 15, 1976CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.