This bill proposes to amend the Internal Revenue Code of 1986 to provide a tax credit or refund for certain federal insurance taxes to employees who are members of religious faiths that conscientiously oppose participation in such insurance programs. The legislation specifically targets the tax imposed by section 3101, which covers the employee's share of Social Security and Medicare taxes . Under this amendment, an employee who receives wages subject to these taxes and qualifies for an authorization based on religious exemption criteria, similar to those for self-employed individuals, would be entitled to reclaim the deducted amounts. This measure aims to accommodate deeply held religious beliefs by exempting qualifying individuals from these specific federal insurance tax obligations for taxable years beginning after the bill's enactment.