H.R. 227 · 119th Congress · Social Welfare
Clergy Act
Creates two-year window for clergy and Christian Science practitioners to revoke Social Security and Medicare tax exemptions. AI-read
What it does
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.
Summary by the Congressional Research Service, Jan 7, 2025 (Introduced in House). CRS summarizes bills impartially; it does not take positions.
Roll call votes
| Date | Question | Party split (yea) | Result |
|---|---|---|---|
| Apr 27, 2026 House roll 499 |
On Motion to Suspend the Rules and Pass, as AmendedClergy Act | D 183–1 · R 166–4 · I 1–0 |
Passed 350–5 |
Latest action
Sep 30, 2026 · Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)