Amish at the ABA Tax Section Meeting

On Friday, I was at the ABA Tax Section meeting in San Francisco. Patrick Thomas had invited me to speak on a panel entitled “The IRS Violated My Client’s Religious Liberties: When is This Unlawful and What Can We Do About It?” And, although the panel focused specifically on the Amish, its subject matter is relevant to Mormons’ interest in religious freedom, in immigrant rights, and in what it means to live as a religious individual in a secular society.

Some background before I get into the specifics of our panel. First, it turns out that talking about “the Amish” as if it described a single, unified group is misleading. There are, I’ve been told, at least 40 different Amish groups, each of which differs at least a little in its beliefs and practices. Generally speaking, though, the Amish don’t believe in insurance (government-provided or otherwise). It interferes with the familial and community support they believe the Bible demands of them, and which they value, and it demonstrates a lack of trust in God.

As a result, the Amish have largely been exempted from paying Social Security taxes. That exemption also prevents them from collecting Social Security when they would otherwise qualify, of course. (To claim and memorialize that exemption, they have to sign a Form 4029 which, through a complicated procedure, is also signed by their bishop and has to be processed both by the IRS and the Social Security Administration. Apparently, they generally sign the Form 4029 when they’re baptized, which happens in their late teens or early 20s.) [Read more…]

The Median Mormon Family and the Tax Plan

Plenty of people are wondering how the GOP tax bill will affect them personally. Although pretty much everybody has been wondering, the Washington Post recently spotlighted a Mormon family with those questions. So I decided to take a look.

A quick disclaimer first: the answer is, it totally depends on your personal situation. And because of that, I’ve decided to construct an average (or sometimes median) Mormon family. I’ve constructed them with their Mormonism in mind where I could find specific Mormon stuff; where I couldn’t, I used Utah data. And I totally get that that’s not 100% accurate. Most Mormons aren’t in Utah, and a significant percentage of Utahns aren’t Mormon.

Still, it’s good enough to give a rough, blog-worthy estimate. So, without further ado, meet the Nephi family!  [Read more…]