Clergy Act

Summary (Congressional Research Service)

Clergy Act

This act establishes a two-year window for members of the clergy who have opted out of Social Security and Medicare taxes (and are thus ineligible for benefits under those programs) to opt back in.

Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an exemption from Social Security and Medicare taxes on ministerial earnings. Individuals who are approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable.

Under the act, clergy members may choose to revoke their exemption by filing an application with the IRS by the due date of their federal income tax return for the second taxable year after December 31, 2028 (i.e., April 15, 2031, unless an individual obtains an extension to file their taxes). A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030. A revocation under the act is permanent.

Clergy members who opt back in will generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits, as is currently required for these programs.

The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.

Who lobbied on this bill

1 lobbying reports from 1 clients mention H.R. 227. The client pays; the firm does the lobbying. Reports don't say whether the client supports or opposes the bill.

Source: Lobbying Disclosure Act reports at LDA.gov, retrieved November 11, 2026. We search each report's text for the bill number; one report can cover many issues. The Senate Office of Public Records cannot vouch for the data or analyses derived from these data after the data have been retrieved from LDA.gov.

All actions

1. Oct 20, 2026 — Became Public Law No: 119-125.
2. Oct 20, 2026 — Signed by President.
3. Oct 15, 2026 — Presented to President.
4. Oct 14, 2026 — Message on Senate action sent to the House.
5. Sep 30, 2026 — Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)
6. Sep 30, 2026 — Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
7. Sep 30, 2026 — Senate Committee on Finance discharged by Unanimous Consent.
8. Apr 28, 2026 — Received in the Senate and Read twice and referred to the Committee on Finance.
9. Apr 27, 2026 — Motion to reconsider laid on the table Agreed to without objection.
10. Apr 27, 2026 — 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)
11. Apr 27, 2026 — 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)
12. Apr 27, 2026 — Considered as unfinished business. (consideration: CR H3118-3119)
13. Apr 27, 2026 — 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.
14. Apr 27, 2026 — DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
15. Apr 27, 2026 — Considered under suspension of the rules. (consideration: CR H3115-3116)
16. Apr 27, 2026 — Mr. Carey moved to suspend the rules and pass the bill, as amended.
17. Jan 7, 2026 — Placed on the Union Calendar, Calendar No. 370.
18. Jan 7, 2026 — Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
19. Dec 10, 2025 — Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
20. Dec 10, 2025 — Committee Consideration and Mark-up Session Held
21. Jan 7, 2025 — Referred to the House Committee on Ways and Means.
22. Jan 7, 2025 — Introduced in House