A Republican bill with 2 Democratic cosponsors · See all 3 cosponsors
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The "Clergy Act" allows certain religious workers to revoke their existing exemption from Social Security coverage. This applies to duly ordained, commissioned, or licensed ministers, members of a religious order, or Christian Science practitioners. Eligible individuals can file an application to revoke their exemption no later than the due date of their second taxable year beginning after December 31, 2027. Once the revocation is processed, it becomes effective for specific taxable years and all years following. The bill also includes provisions regarding the inclusion of owed taxes during the revocation process. Finally, it requires the IRS to submit a plan to inform eligible individuals of their ability to revoke these exemptions.
Yes· 3 of 4
- Scored +6
Does this strengthen Social Security?
The bill provides a mechanism for clergy to access Social Security insurance benefits and death payments by revoking their exemption.
- Scored +5
Would retired people be better off under this?
By allowing the revocation of exemptions, the bill helps religious workers build a foundation for future retirement benefits.
- Scored +3
Would middle-income households be better off under this?
Clergy members may benefit from long-term financial security through Social Security contributions.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Revocation of Exemption: Members of the clergy, including ministers, members of religious orders, and Christian Science practitioners, may be able to revoke their exemption from Socials Security coverage by filing an application (Section 2(a)(1)).
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Effective Coverage Dates: The revocation can be made effective starting with the applicant's first or second taxable year beginning after December 31, 2027, and will continue for all succeeding taxable years (Section 2(a)(2)(A)).
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Access to Benefits: The bill addresses monthly insurance benefits and lump-sum death payments payable under title II of the Social Security Act based on the individual's wages and self-employment income (Section 2(b)).
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Information Plan: The Commissioner of Internal Revenue must submit a plan to inform eligible individuals of their ability to revoke their prior exemption (Section 3).
Potential Negative Impacts for People
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Restriction on Future Exemptions: Any individual who chooses to revoke their exemption through this process is prohibited from filing another application for an exemption in the future (Section 2(a)(2)(B)).
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Requirement to Pay Taxes: If an application is filed after the due date of the Federal income tax return for a taxable year, the applicant must include or accompany the application with payment in full of taxes that would have been imposed on their net earnings from self-employment (Section 2(a)(3)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would retired people be better off under this? — By allowing the revocation of exemptions, the bill helps religious workers build a foundation for future retirement benefits. Would middle-income households be better off under this? — Clergy members may benefit from long-term financial security through Social Security contributions.
- Social Issues And Justice
- Does this strengthen Social Security? — The bill provides a mechanism for clergy to access Social Security insurance benefits and death payments by revoking their exemption.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill requires the IRS to develop a plan to inform eligible individuals of their right to revoke the exemption.
- 6/11/2026
- 2 Cosponsors added.
- 2/19/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Christopher CoonsDemocrat · Delaware
Maggie HassanDemocrat · New Hampshire
James LankfordRepublican · Oklahoma