Signed into law
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.
- Measure
- H.R. 227 · 119th Congress
- Latest action
- October 20, 2026
- Policy changes
- 4
- Source
- CRS summary (Public Law) · Congress.gov
Became Public Law No: 119-125.
Who wrote it
Sponsor
Rep. Vince Fong (R-CA-20)Joined by 21 cosponsors, 2 of them from the day it was introduced. Introduced January 7, 2025.
All 21 cosponsors
- Rep. Mike Kelly (R-PA-16) · original
- Rep. Mike Thompson (D-CA-4) · original
- Rep. Juan Ciscomani (R-AZ-6)
- Rep. Suzan K. DelBene (D-WA-1)
- Rep. Darin LaHood (R-IL-16)
- Rep. Lloyd Smucker (R-PA-11)
- Rep. Rudy Yakym III (R-IN-2)
- Rep. Ron Estes (R-KS-4)
- Rep. Adrian Smith (R-NE-3)
- Rep. Mike Carey (R-OH-15)
- Rep. Nathaniel Moran (R-TX-1)
- Rep. Gus M. Bilirakis (R-FL-12)
- Rep. Claudia Tenney (R-NY-24)
- Rep. Gregory F. Murphy (R-NC-3)
- Rep. Jimmy Panetta (D-CA-19)
- Rep. Julia Letlow (R-LA-5)
- Rep. Beth Van Duyne (R-TX-24)
- Rep. Jim Costa (D-CA-21)
- Rep. Thomas R. Suozzi (D-NY-3)
- Rep. Danny K. Davis (D-IL-7)
- Rep. Brian K. Fitzpatrick (R-PA-1)
How Congress voted
House · April 27, 2026
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).
350 yea · 5 nay · 74 other · Republicans 166–4 · Democrats 183–1 · Independents 1–0 · Official record
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In their own words
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What it changes — and your vote
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Provision 1
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.
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Provision 2
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.
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Provision 3
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.
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Provision 4
The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.
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