What does Preamble of Clergy Act 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,' addresses Social Security coverage for members of the clergy. The bill allows a period during which members of the clergy may revoke their exemption from Social Security coverage.

What does SHORT TITLE. of Clergy Act do?

This bill is formally titled the Clergy Act.

What does REVOCATION BY MEMBERS OF THE CLERGY OF EXEMPTION FROM SOCIAL of Clergy Act 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 Clergy Act do?

This section requires the Commissioner of Internal Revenue, in consultation with the Commissioner of Social Security, to develop and submit a plan to Congress. The plan must inform certain religious workers of their eligibility to revoke prior elections of exemption from Social Security participation. The plan is due within 90 days of the Act's enactment.

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Clergy Act

Last updated: 4/28/2026 · Introduced: 1/7/2025

Author: Vince Fong (R-CA)

TL;DR (AI)

The bill allows certain clergy members to revoke their exemption from Social Security coverage, applying to ministers, members of religious orders, and Christian Science practitioners.
Clergy members who revoke their exemption cannot reapply for it under section 1402(e)(1) of the Internal Revenue Code and must pay full taxes on self-employment income if their application is late.
The Commissioner of Internal Revenue and the Commissioner of Social Security must develop a plan to inform eligible individuals of their eligibility to revoke their Social Security exemption and submit it to Congress.

119th Congresspassed houseOfficial page

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Other Sections

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

4 sections

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