Federal119Passed Congress
HR227
Clergy Act
Last scannedOct 19, 2026, 2:45 AM
In one sentence
This bill allows certain religious workers to cancel their previous decision to opt out of Social Security and Medicare taxes within a specific two-year window.
What it does
- Allows duly ordained, commissioned, or licensed ministers of a church, members of a religious order, and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes.
- Sets a deadline for filing the revocation application by the due date of the federal income tax return (including any extension) for the applicant's second taxable year beginning after December 31, 2028.
- Requires that if the application is filed after the due date of the federal income tax return for a taxable year and is effective for that year, it must include payment in full of the taxes that would have been imposed on the applicant's net earnings from self-employment for that year.
- Prevents individuals from filing a new application for an exemption under section 1402(e)(1) after they have revoked their previous exemption.
- Requires the Commissioner of Internal Revenue, in consultation with the Commissioner of Social Security, to develop and submit a plan to Congress within 90 days of enactment to inform eligible religious workers of their eligibility to revoke prior exemptions.
Who it affects
- Duly ordained, commissioned, or licensed ministers of a church.
- Members of a religious order.
- Christian Science practitioners.
- The Internal Revenue Service (IRS) and the Commissioner of Social Security.
Limits and unknowns
- The bill does not specify the exact format or method for filing the revocation application, leaving that to the Commissioner of Internal Revenue to prescribe.
- The bill does not state how the IRS will distribute the information plan to religious workers, only that it must be developed and submitted to specific congressional committees.
Plain language
Terms to know
- Exemption
- A legal permission to not pay Social Security and Medicare taxes on earnings from religious work.
- Revocation
- The act of canceling or taking back a previous decision or application.
- Taxable year
- The period of time used to calculate how much tax a person owes, usually the calendar year.
Official record
Sources
Read the official summary
Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.
Official activity
Bill history
- Presented to President.House floor actions
- Presented to President.Library of Congress
- Message on Senate action sent to the House.Senate
- Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)Senate
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.Library of Congress
- Senate Committee on Finance discharged by Unanimous Consent.Senate
- Senate Committee on Finance discharged by Unanimous Consent.Library of Congress
- Received in the Senate and Read twice and referred to the Committee on Finance.Senate
- Motion to reconsider laid on the table Agreed to without objection.House floor actions
- On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)House floor actions
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)Library of Congress
- Considered as unfinished business. (consideration: CR H3118-3119)House floor actions
- At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.House floor actions
- DEBATE - The House proceeded with forty minutes of debate on H.R. 227.House floor actions
- Considered under suspension of the rules. (consideration: CR H3115-3116)House floor actions
- Mr. Carey moved to suspend the rules and pass the bill, as amended.House floor actions
- Placed on the Union Calendar, Calendar No. 370.House floor actions
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.House floor actions
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.Library of Congress
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.House committee actions