Bill > HR227

This bill, titled the "Clergy Act," allows members of the clergy who previously opted out of Social Security coverage to revoke that exemption and begin contributing to Social Security. Specifically, it permits duly ordained ministers, members of religious orders, and Christian Science practitioners to revoke their exemption from Social Security taxes, which is currently allowed under section 1402(e)(1) of the Internal Revenue Code of 1986. This revocation must be filed by the tax return deadline (including extensions) for the second taxable year after 2028, and it can be made effective for either the first or second taxable year after 2028. Once revoked, individuals cannot reapply for the exemption. The bill also outlines that if the revocation is filed late for a particular tax year, the individual must pay the Social Security taxes they would have owed for that year. The effective date of the bill applies to services performed and benefits payable under Social Security starting in taxable years after 2028. Additionally, the Commissioner of Internal Revenue, in consultation with the Commissioner of Social Security, is required to develop and submit a plan to Congress within 90 days of the bill's enactment to inform eligible clergy about their ability to revoke their Social Security exemption.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/227/all-info