HR227119th CongressWALLET

Clergy Act

Sponsored By: Representative Fong

In Committee

Summary

Revocable exemption from Social Security coverage for certain clergy. This bill would let ordained, commissioned, or licensed ministers, members of religious orders, and Christian Science practitioners revoke a prior exemption and begin Social Security participation for taxable years beginning after December 31, 2028.

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  • Affected clergy could file an application with the IRS to revoke a section 1402(e)(1) exemption. The application must be submitted by the due date of the federal income tax return, including extensions, for the applicant's second taxable year beginning after December 31, 2028.
  • If an application is filed after that due date the filer must pay in full the self-employment taxes that would have applied for the taxable year. Once revoked the individual may not later file another exemption under section 1402(e)(1).
  • Revocation would apply to service in taxable years after December 31, 2028 and would affect monthly Social Security insurance benefits and lump-sum death payments based on wages and self-employment income for months or deaths in or after the calendar year the revocation becomes effective.
  • The IRS, in consultation with the Social Security Commissioner, would have 90 days after enactment to develop and submit a plan to the House Ways and Means Committee and the Senate Committee on Finance to inform eligible ministers and practitioners of this option.

Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Clergy can revoke Social Security exemption

If enacted, you would be able to apply to revoke a prior Social Security exemption if you are a duly ordained, commissioned, or licensed minister, a member of a religious order, or a Christian Science practitioner and your exemption was effective for the taxable year in which this Act is enacted. You would need to file an application in the form and manner the IRS prescribes no later than the due date (including extensions) of your second taxable year beginning after December 31, 2028. You could choose the revocation to take effect for either your first or your second taxable year beginning after December 31, 2028, and for all later years. If you file the application after the tax return due date and make it effective for that taxable year, you would have to pay in full the self-employment taxes that would have applied to your net earnings for that year. If you revoke, you could not later apply again for the exemption. The revocation would apply to service performed in taxable years beginning after December 31, 2028, and, if effective, Social Security monthly insurance benefits and lump-sum death payments could be payable for months or deaths in or after the calendar year the revocation takes effect. The IRS, in consultation with the Social Security Administration, would also have to submit a plan within 90 days after enactment to inform eligible clergy about this revocation option.

Sponsors & CoSponsors

Sponsor

Fong

CA • R

Cosponsors

  • Thompson (CA)

    CA • D

    Sponsored 1/7/2025

  • Kelly (PA)

    PA • R

    Sponsored 1/7/2025

  • Ciscomani

    AZ • R

    Sponsored 1/9/2025

  • LaHood

    IL • R

    Sponsored 1/9/2025

  • DelBene

    WA • D

    Sponsored 1/9/2025

  • Smucker

    PA • R

    Sponsored 1/31/2025

  • Yakym

    IN • R

    Sponsored 6/10/2025

  • Estes

    KS • R

    Sponsored 7/21/2025

  • Smith (NE)

    NE • R

    Sponsored 7/21/2025

  • Carey

    OH • R

    Sponsored 7/22/2025

  • Moran

    TX • R

    Sponsored 7/23/2025

  • Bilirakis

    FL • R

    Sponsored 7/25/2025

  • Tenney

    NY • R

    Sponsored 9/8/2025

  • Murphy

    NC • R

    Sponsored 9/9/2025

  • Panetta

    CA • D

    Sponsored 9/15/2025

  • Van Duyne

    TX • R

    Sponsored 9/18/2025

  • Letlow

    LA • R

    Sponsored 9/18/2025

  • Costa

    CA • D

    Sponsored 10/21/2025

  • Suozzi

    NY • D

    Sponsored 11/17/2025

  • Davis (IL)

    IL • D

    Sponsored 11/25/2025

  • Fitzpatrick

    PA • R

    Sponsored 12/9/2025

Roll Call Votes

No roll call votes available for this bill.

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