What does Preamble of Clergy Act do?

This bill, formally titled 'A BILL 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 members of the clergy to revoke their exemption from Social Security coverage. The bill was introduced in the Senate on February 19, 2025.

What does SHORT TITLE. of Clergy Act do?

This Act 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 members of the clergy (duly ordained, commissioned, or licensed ministers, members of a religious order, or Christian Science practitioners) to revoke their exemption from Social Security coverage. The revocation must be filed with the Commissioner of Internal Revenue within a specified timeframe, no later than the due date of the Federal income tax return (including extensions) for the second taxable year beginning after December 31, 2027. Once revoked, the revocation is effective for the first taxable year beginning after December 31, 2027, or the second taxable year beginning after that date, and continues for all succeeding taxable years. Individuals who revoke their exemption are prohibited from subsequently requesting it again. If an application is filed after the tax return due date, it must include full payment of taxes that would have been imposed if the exemption hadn't been in place. The provisions apply to services performed, monthly insurance benefits, and lump-sum death payments beginning after December 31, 2027.

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 professionals about 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: 2/19/2025 · Introduced: 2/19/2025

Author: Katie Britt (R-AL)

TL;DR (AI)

This bill allows certain clergy members to voluntarily revoke their exemption from Social Security coverage, enabling them to participate in the system.
Clergy members who revoke their exemption must file with the IRS by the tax return due date following 2027 and will be required to pay back taxes if filing late.
The bill mandates the IRS and Social Security Administration to create a plan to inform eligible religious professionals about their 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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