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S. 639119th CongressIn committeeLatest action Feb 19, 2025Decoded by AI · checked against the record
The plain-language version leads. The official text is always the reference.
The Clergy Act creates a one-time window for clergy to revoke a past Social Security exemption and start paying in again.
45-second read · 4 questions answered below
The bill lets ministers, religious order members, and Christian Science practitioners who previously took a religious exemption from Social Security taxes revoke that choice. They must apply by the tax filing deadline, including extensions, for their second tax year after 2027, and the reversal is permanent once made. Late applicants for a given year must also pay back taxes owed as if never exempt.
This affects clergy and religious workers who earlier opted out of Social Security and may now want retirement, disability, or survivor benefits. It does not change Social Security rules for the general public.
Once revoked, the exemption cannot be requested again, making the decision final and time-limited. The IRS and Social Security Administration must also develop a plan to notify eligible clergy about the option and how to apply.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a Senate committee is reviewing it. If the House changes it, it goes back to the Senate before reaching the President.
Latest action: — Read twice and referred to the Committee on Finance.