HR 227 119th Congress

Clergy Act

Latest Action

Became Public Law No: 119-125.

Congress.gov

Sponsors

Rep. Fong, Vince [R-CA-20]

Rep. Fong, Vince [R-CA-20]

R — CA

Summary

Clergy Act This act establishes a two-year window for members of the clergy who have opted out of Social Security and Medicare taxes (and are thus ineligible for benefits under those programs) to opt back in. Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an exemption from Social Security and Medicare taxes on ministerial earnings. Individuals who are approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable. Under the act, clergy members may choose to revoke their exemption by filing an application with the IRS by the due date of their federal income tax return for the second taxable year after December 31, 2028 (i.e., April 15, 2031, unless an individual obtains an extension to file their taxes). A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030. A revocation under the act is permanent. Clergy members who opt back in will generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits, as is currently required for these programs. The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.
Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

Vote Result

Passed House

On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)

Actions

2026-10-20T00:00:00

Became Public Law No: 119-125.

2026-10-20T00:00:00

Became Public Law No: 119-125.

2026-10-20T00:00:00

Signed by President.

2026-10-20T00:00:00

Signed by President.

2026-10-15T00:00:00

Presented to President.

2026-10-15T00:00:00

Presented to President.

2026-10-14T00:00:00

Message on Senate action sent to the House.

2026-09-30T00:00:00

Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)

2026-09-30T00:00:00

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

2026-09-30T00:00:00

Senate Committee on Finance discharged by Unanimous Consent.

2026-09-30T00:00:00

Senate Committee on Finance discharged by Unanimous Consent.

2026-04-28T00:00:00

Received in the Senate and Read twice and referred to the Committee on Finance.

2026-04-27T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2026-04-27T00:00:00

On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)

2026-04-27T00:00:00

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)

2026-04-27T00:00:00

Considered as unfinished business. (consideration: CR H3118-3119)

2026-04-27T00:00:00

At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

2026-04-27T00:00:00

DEBATE - The House proceeded with forty minutes of debate on H.R. 227.

2026-04-27T00:00:00

Considered under suspension of the rules. (consideration: CR H3115-3116)

2026-04-27T00:00:00

Mr. Carey moved to suspend the rules and pass the bill, as amended.

2026-01-07T00:00:00

Placed on the Union Calendar, Calendar No. 370.

2026-01-07T00:00:00

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.

2026-01-07T00:00:00

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.

2025-12-10T00:00:00

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.

2025-12-10T00:00:00

Committee Consideration and Mark-up Session Held

2025-01-07T00:00:00

Referred to the House Committee on Ways and Means.

2025-01-07T00:00:00

Introduced in House

2025-01-07T00:00:00

Introduced in House

Policy Areas

Social Welfare

Track this bill on CivicBeacon

Get push notifications when this bill is updated, contact your reps, and take action.

Download on the App Store Get it on Google Play