Clergy Act

Bill Number

H.R. 227

Origin Chamber

House

Congress

119th Congress, Session 2

Policy Area

Social Welfare

Status

Passed House

Latest Action

2026-04-28: Received in the Senate and Read twice and referred to the Committee on Finance.

Last Updated

2026-06-11T05:06:24Z

AI-Generated Summary

Purpose

The Clergy Act (H.R. 227) creates a limited-time opportunity for certain religious workers—such as ministers, members of religious orders, and Christian Science practitioners—who previously opted out of Social Security coverage to revoke that exemption and begin participating.

Key Provisions

• Revocation Window: Eligible individuals with an active exemption (effective in the year the Act is enacted) can file an application with the IRS to revoke it. The application must be filed by the due date (including extensions) of their federal income tax return for their second taxable year starting after December 31, 2028.
• Effective Dates for Revocation:
• Starts in the individual's first or second taxable year after December 31, 2028, and applies to all future years.
• Once revoked, the exemption cannot be reinstated.
• Back Payments: If the revocation is effective for a past taxable year and filed late, the individual must pay all self-employment taxes (under IRC Section 1401) owed for that year on income that would have been covered but for the exemption.
• Scope: Applies to service performed in taxable years after December 31, 2028, and to Social Security benefits (monthly insurance or lump-sum death payments) based on the covered wages/self-employment income starting in the effective calendar year.
• Outreach Requirement: Within 90 days of enactment, the IRS Commissioner (in consultation with the Social Security Administration) must submit a plan to Congress on how to notify eligible individuals of this option.

Significant Changes to Existing Law

• Overrides IRC Section 1402(e)(4), which generally makes exemptions from Social Security self-employment taxes irrevocable once granted.
• Introduces a one-time revocation window (post-2028), which did not previously exist, allowing previously exempted clergy to opt back into the system.

Potential Impacts

• On Citizens: Affects thousands of clergy by enabling them to contribute to Social Security, potentially securing retirement, disability, and survivor benefits they previously forfeited; requires payment of back taxes in some cases.
• On Government Agencies: IRS must process applications, collect any back taxes, and develop an outreach plan; Social Security Administration will handle new benefit claims and credits for covered earnings.
• No notable impacts on international relations.

Main Stakeholders

• Primary: Duly ordained/commissioned/licensed ministers, members of religious orders, and Christian Science practitioners with prior exemptions.
• Government: IRS (application processing, tax collection), Social Security Administration (benefit administration), and congressional committees (Ways and Means, Finance) for oversight.
• Indirect: Churches/religious organizations (potential administrative burden on members) and taxpayers (via Social Security system funding).

Notable Legal, Constitutional, or Political Implications

• Legal: Establishes clear deadlines and payment rules to ensure compliance with tax and Social Security laws; limits revocations to prevent repeated changes.
• Constitutional: Respects voluntary nature of original opt-outs (tied to religious conscience under IRC 1402(e)(1)); no apparent First Amendment issues as participation remains elective.
• Political: Provides a targeted fix for clergy facing retirement gaps without broader Social Security reforms; requires bipartisan congressional reporting for transparency.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

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

Cosponsors (21)

Rep. Thompson, Mike [D-CA-4], Rep. Kelly, Mike [R-PA-16], Rep. Ciscomani, Juan [R-AZ-6], Rep. LaHood, Darin [R-IL-16], Rep. DelBene, Suzan K. [D-WA-1], Rep. Smucker, Lloyd [R-PA-11], Rep. Yakym, Rudy [R-IN-2], Rep. Estes, Ron [R-KS-4], Rep. Smith, Adrian [R-NE-3], Rep. Carey, Mike [R-OH-15], Rep. Moran, Nathaniel [R-TX-1], Rep. Bilirakis, Gus M. [R-FL-12], Rep. Tenney, Claudia [R-NY-24], Rep. Murphy, Gregory F. [R-NC-3], Rep. Panetta, Jimmy [D-CA-19], Rep. Van Duyne, Beth [R-TX-24], Rep. Letlow, Julia [R-LA-5], Rep. Costa, Jim [D-CA-21], Rep. Suozzi, Thomas R. [D-NY-3], Rep. Davis, Danny K. [D-IL-7], Rep. Fitzpatrick, Brian K. [R-PA-1]

Recent Actions

• 2026-04-28: Received in the Senate and Read twice and referred to the Committee on Finance.
• 2026-04-27: Motion to reconsider laid on the table Agreed to without objection.
• 2026-04-27: 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) (Roll call 139)
• 2026-04-27: 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) (Roll call 139)
• 2026-04-27: Considered as unfinished business. (consideration: CR H3118-3119)
• 2026-04-27: 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.
• 2026-04-27: DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
• 2026-04-27: Considered under suspension of the rules. (consideration: CR H3115-3116)
• 2026-04-27: Mr. Carey moved to suspend the rules and pass the bill, as amended.
• 2026-01-07: Placed on the Union Calendar, Calendar No. 370.
• 2026-01-07: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
• 2026-01-07: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
• 2025-12-10: Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
• 2025-12-10: Committee Consideration and Mark-up Session Held
• 2025-01-07: Referred to the House Committee on Ways and Means.

Bill Versions

• Clergy Act — issued 2026-04-27 — PDF (6 pages)
• Clergy Act — issued 2025-01-07 — PDF (4 pages)
• Clergy Act — issued 2026-04-28 — PDF (4 pages)
• Clergy Act — issued 2026-01-07 — PDF (6 pages)