Clergy Act

Resumen (Servicio de Investigación del Congreso, en inglés)

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.

Quién hizo cabildeo sobre este proyecto

1 informes de cabildeo de 1 clientes mencionan H.R. 227. El cliente es quien paga; la firma es quien hace el cabildeo. Los informes no dicen si el cliente apoya o se opone al proyecto.

Fuente: informes de la Ley de Divulgación de Cabildeo en LDA.gov, consultados el 11 de noviembre de 2026. Buscamos el número del proyecto en el texto de cada informe; un informe puede cubrir varios temas. La Oficina de Registros Públicos del Senado no puede garantizar los datos ni los análisis derivados una vez obtenidos de LDA.gov.

Todas las acciones

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