Clergy Act

Section 2(a) allows ministers, members of religious orders, and Christian Science practitioners who previously opted out of Social Security to change their minds and revoke that exemption. This gives these individuals an opportunity to participate in Social Security coverage and receive future benefits.

Section 3 requires the Commissioner of Internal Revenue and the Commissioner of Social Security to submit a plan to Congress within 90 days to inform eligible clergy members and religious workers about their ability to revoke their prior exemption. This ensures that the people affected actually find out about their new rights and options.

Section 2(a) states that once a clergy member revokes their exemption, they cannot ever file for an exemption under section 1402(e)(1) again. This permanently locks them into the decision with no future chance to opt back out.

Section 2(a) requires that if an application is filed after the due date of the tax return and is effective for that year, the applicant must pay the full amount of self-employment taxes that would have been owed. This could create a heavy financial burden for individuals who have to pay back taxes all at once.