PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3781

SEC. 80®5. MODIFICATIONS IN THE TERM OF OFFICE OF PUBLIC MEM-
BEES OF THE BOARD OF TRUSTEES OF THE SOCIAL SECU-
RITY TRUST FUNDS.

(a) IN GENERAL.—Sections 201(c), 1817(b), and 1841(b) of the Social
Security Act (42 U.S.C. 401(c), 1395i(b), 1395t(bXi)) are each amended
by inserting after the first sentence the following: "A member of the
Board of Trustees serving as a member of the public and nominated
and confirmed to fill a vacancy occurring during a term shall be
nominated and confirmed only for the remainder of such term. An
individual nominated and confirmed as a member of the public may
serve in such position after the expiration of such member's term
until the earlier of the time at which the member's successor takes
office or the time at which a report of the Board is first issued under
paragraph (2) after the expiration of the member's term".

(b) EFFECTIVE DATE.—The amendments made by this section shall 42 USC 401 note.
apply to members of the Boards of Trustees of the Federal Old-Age

and Survivors Insurance Trust Fund and the Federal Disability
Insurance Trust Fund, of the Federal Hospital Insurance Trust
Fund, and of the Federal Supplementary Medical Insurance Trust
Fund serving on such Boards of Trustees as members of the public
on or after the date of the enactment of this Act.

SEC. mm. CONTINUATION OF DISABILITY BENEFITS DURING APPEAL.

Subsection (g) of section 223 of the Social Security Act (42 U.S.C.
423(g)) is amended—

(1) in paragraph (lXiii)> by striking "June 1989" and inserting
"June 1990"; and

(2) in paragraph (3XB), by striking "January 1, 1989" and
inserting "January 1,1990".

SEC. 8007. EXEMPTION FROM SOCIAL SECURITY FOR EMPLOYERS AND
EMPLOYEES WHO ARE BOTH MEMBERS OF CERTAIN RELI-
GIOUS FAITHS.

(a) EXEMPTION FROM COVERAGE UNDER SOCIAL SECURITY.—

(1) IN GENERAL.—Suhchapter C of chapter 21 of the Internal
Revenue Code of 1986 (general provisions under Federal Insur-
ance Contributions Act) is amended by redesignating section
3127 as section 3128, and by inserting after section 3126 the
following new section:

"SEC. 3127. EXEMPTION FOR EMPLOYERS AND THEIR EMPLOYEES
WHERE BOTH ARE MEMBERS OF RELIGIOUS FAITHS OP-
POSED TO PARTICIPATION IN SOCIAL SECURITY ACT PRO-
GRAMS.

"(a) IN GENERAL.—Notwithstanding any other provision of this
chapter (and under regulations prescribed to carry out this section),
in any case where—

"(1) an employer is a member of a recognized religious sect or
division thereof described in section 1402(gXl) and an adherent
of established tenets or teachings of such sect or division as
described in such section, and has filed and had approved under
subsection (b) an application (in such form and manner, and
with such official, as may be prescribed by such regulations) for
an exemption from the taxes imposed by section 3111, and
"(2) an employee of such employer who is also a member of
su£fc a religious sect or division and an adherent of its estab-
lished tenets or teachings has filed and had approved under