Bill · S. 639· Senate(119-S-639)
Clergy Act
- Introduced
- 2/19/2025
- Last activity
- 2/19/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Katie Britt
- Cosponsors
- - 1 - 2
- 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
Does this strengthen Social Security?+6
The bill provides a mechanism for clergy to access Social Security insurance benefits and death payments by revoking their exemption.
Would retired people be better off under this?+5
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?+3
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
-
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. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Retirees+5Good For Middle Class Households+3
- Social Issues And Justice
- Improves Social Security+6
- Governance And Ideology
- Improves Government Transparency+2
- 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