Bill > S639

This bill provides a specific opportunity for members of the clergy, religious order members, and Christian Science practitioners to revoke their existing exemption from Social Security coverage. Under current tax law, these religious professionals can opt out of Social Security, but this bill creates a time-limited window for them to change their status. Specifically, they can file an application to be covered by Social Security between the bill's enactment and the due date of their federal income tax return for the second taxable year after December 31, 2027. Once they revoke their exemption, it will be permanent, and they cannot subsequently re-apply for an exemption. If they file the revocation after their tax return's due date, they must also pay all back Social Security taxes that would have been owed. The bill requires the Internal Revenue Commissioner, in consultation with the Social Security Commissioner, to develop a plan within 90 days of enactment to inform religious professionals about their eligibility to revoke their Social Security exemption. The revocation will affect both future services and potential Social Security benefits, including monthly insurance benefits and lump-sum death payments.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/639/all-info