HR 227
Passed a chamber
Lets ordained ministers, members of religious orders, and Christian Science practitioners revoke their exemption from Social Security coverage, with applications due by the tax return deadline for the second tax year beginning after December 31, 2028.
Official title: Clergy Act
Timeline each lane is a chamber; dates pull from congress.gov actions
House
Introduced
07-JAN-2025
Referred
07-JAN-2025
Approved by committee
10-DEC-2025
Reported
07-JAN-2026
On the calendar
07-JAN-2026
Passed
27-APR-2026
Senate
Received
28-APR-2026
Passed
30-SEP-2026
- Covers ministers, members of religious orders, and Christian Science practitioners who hold an exemption under section 1402(e)(1) of the Internal Revenue Code.
- Revocation applications are due by the tax return deadline for the second taxable year beginning after December 31, 2028, and a revoked exemption cannot be claimed again.
- Applications filed after the return deadline for a given year must include full payment of the self-employment taxes for that year.
- Within 90 days of enactment, the IRS Commissioner, consulting with the Social Security Commissioner, must submit a plan to inform eligible clergy of this option.
Covers an older version. The newest CRS summary describes the bill as of "Introduced in House" (07-JAN-2025); the text has changed since (Engrossed in House, 27-APR-2026).
CRS is the Library of Congress's nonpartisan research office. Read it on congress.gov- Ways and Means Committee (House)
- Finance Committee (Senate)
Social Welfare
■ 15 R■ 6 D
15 Republicans