What does Preamble of HR 227 do?

This bill, formally titled 'To allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes,' aims to provide a period for clergy members to revoke their exemption from Social Security coverage. The bill was introduced in the House of Representatives on January 7, 2025, and referred to the Committee on Ways and Means.

What does SHORT TITLE. of HR 227 do?

This bill is formally titled the Clergy Act.

What does REVOCATION BY MEMBERS OF THE CLERGY OF EXEMPTION FROM SOCIAL of HR 227 do?

This section allows certain clergy members to revoke their exemption from Social Security coverage. The exemption applies to ministers, members of religious orders, and Christian Science practitioners who received it under section 1402(e)(1) of the Internal Revenue Code. An application to revoke the exemption must be filed no later than the due date of the Federal income tax return (including extensions) for the second taxable year beginning after December 31, 2028. The revocation can be effective starting with the first or second taxable year beginning after December 31, 2028, and applies to all subsequent years. Once an application for revocation is filed, the individual cannot reapply for the exemption under section 1402(e)(1). If an application is filed late and is effective for a specific taxable year, it must be accompanied by full payment of taxes that would have been imposed on the individual's self-employment income. The provisions apply to service performed in taxable years beginning after December 31, 2028, and to Social Security benefits and death payments in or after the calendar year the revocation is effective.

What does REPORT TO CONGRESS. of HR 227 do?

This bill, formally titled 'To allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes,' requires a report to Congress. The Commissioner of Internal Revenue, consulting with the Commissioner of Social Security, must develop a plan. The plan must inform eligible individuals about revoking prior Social Security exemption elections. Eligible individuals include duly ordained, commissioned, or licensed ministers of a church, members of a religious order, and Christian Science practitioners.

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Clergy Act — HR. 227

Last updated: 1/7/2026 · Introduced: 1/7/2025

Author: Vince Fong (R-CA)

TL;DR (AI)

This bill allows certain clergy members (ministers, religious order members, and Christian Science practitioners) to voluntarily revoke their exemption from Social Security coverage.
Clergy members must apply to revoke the exemption by the tax return deadline for the second year after December 31, 2028, and revocation applies to subsequent years.
The bill requires the IRS and Social Security Administration to develop a plan to inform eligible clergy members about the option to revoke their Social Security exemption.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 2 more.

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