H.R. 227 · Passed both chambers · Social Welfare

Clergy Act

Sponsor: Vince Fong (R-CA)

What it does

• Establishes a two-year window for clergy and Christian Science practitioners to revoke prior exemptions from Social Security and Medicare taxes on ministerial earnings.
• Directs the IRS to develop and execute a plan to inform eligible members of the clergy and Christian Science practitioners of their ability to revoke exemptions.

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.

Latest action

Sep 30, 2026: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)

Committee: Senate Finance