{"id":"0ffd944a-bac6-4dec-9f50-d255157016b2","feedVisibility":"normal","congress":119,"billType":"hr","billNumber":227,"title":"Clergy Act","displayTitle":"Clergy Act","abstract":"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.","displaySummary":"<p><strong>YVN Summary</strong></p>\n\n<p>If you are a minister who opted out of Social Security, you now get a one-time chance to opt back in. The same chance goes to members of religious orders and Christian Science practitioners. Until now, that opt-out could never be undone. To rejoin, you apply to the IRS. The deadline is the due date of your 2030 tax return, including any extension. For most people, that is April 2031.\n\nYou pick whether rejoining starts with the 2029 or the 2030 tax year. From then on, you pay Social Security self-employment tax on your ministry earnings. That work then counts toward your Social Security benefits. Say you apply after a year's tax return was due, and you pick that year to start. Then you must pay that year's full tax when you apply. Once you rejoin, you can never opt out again. The IRS also has 90 days to give Congress a plan for telling clergy about this choice.</p>","status":"FLOOR_CONSIDERATION","topics":["GOVERNMENT_OPERATIONS"],"introducedAt":"2025-01-07T00:00:00+00:00","latestActionAt":"2026-01-07T00:00:00+00:00","congressGovUrl":"https://www.congress.gov/bill/119th-congress/house-bill/227","accountabilityFlags":{"your_money":["↑ Clergy's one-time chance to rejoin Social Security — window ends 2031"]},"tldr":"Ministers who opted out of Social Security get a one-time chance to rejoin — apply by the 2030 tax-return deadline.","summaryStandard":"v2","flagExplainers":{"your_money":["Ministers, members of religious orders, and Christian Science practitioners who opted out can now cancel that choice. They apply to the IRS by their 2030 tax-return deadline, and coverage starts in 2029 or 2030."]},"flagValence":{"your_money":["good"]},"needsResummary":false,"displaySummaryHtml":null,"rawStatusText":"Placed on the Union Calendar, Calendar No. 370.","chamber":"HOUSE","policyArea":"Social Welfare","legislativeSubjects":["Congressional oversight","Income tax exclusion","Religion","Social security and elderly assistance","Tax administration and collection, taxpayers"],"lawStatus":"public_law","lawNumber":"119-125","latestActionText":null,"latestTextVersion":null,"textVersionUsed":null,"dateAdded":"2026-10-23T00:00:00+00:00","summarizedAt":"2026-10-23T00:00:00+00:00","recordId":"0ffd944a-bac6-4dec-9f50-d255157016b2","feedIdentityKey":"119/hr/227","websiteBillId":"HR-227","yourvoiceSummary":"If you are a minister who opted out of Social Security, you now get a one-time chance to opt back in. The same chance goes to members of religious orders and Christian Science practitioners. Until now, that opt-out could never be undone. To rejoin, you apply to the IRS. The deadline is the due date of your 2030 tax return, including any extension. For most people, that is April 2031.\n\nYou pick whether rejoining starts with the 2029 or the 2030 tax year. From then on, you pay Social Security self-employment tax on your ministry earnings. That work then counts toward your Social Security benefits. Say you apply after a year's tax return was due, and you pick that year to start. Then you must pay that year's full tax when you apply. Once you rejoin, you can never opt out again. The IRS also has 90 days to give Congress a plan for telling clergy about this choice.","updatedAt":"2026-10-24T12:11:25.707652+00:00"}