Clergy Act
This bill allows clergy members and religious workers who previously opted out of Social Security to permanently re-enter the system. Those who choose to rejoin will start paying federal self-employment taxes on their earnings and build credit toward future Social Security retirement, disability, and survivor benefits. Eligible workers have a limited window after 2028 to submit their application, and federal agencies must notify religious leaders about this opportunity.
What this bill touches.
Who it helps · who it burdens.
Who it helps
- Ministers, members of religious orders, and Christian Science practitionersPermitted to permanently revoke their exemption from self-employment taxes, allowing them to participate in and receive benefits (including monthly insurance benefits and lump-sum death payments) under Title II of the Social Security Act (Sec. 2).
Who it burdens
- Religious workers who choose to revoke their tax exemptionRequired to pay self-employment taxes (and any owed back taxes for retroactive coverage years) once they revoke their exemption from Social Security coverage (Sec. 2(a)).
- Internal Revenue Service and Social Security AdministrationRequired to jointly develop and submit a plan to congressional committees within 90 days detailing how they will inform eligible religious workers about the opportunity to revoke their exemption (Sec. 3).
Who backs it
- Religious workers who choose to revoke their tax exemptionPay self-employment taxes under chapter 2 of the Internal Revenue Code into the Social Security system if they elect to revoke their exemption (Sec. 2(a)).
The provisions, in plain language.
Permits ministers, members of religious orders, and Christian Science practitioners to permanently revoke their exemption from self-employment taxes and qualify for Social Security coverage, provided they apply by their tax return deadline for the second tax year after 2028 and pay any back taxes owed for covered years.
Requires the Internal Revenue Service and Social Security Administration to submit a plan to Congress within 90 days detailing how they will notify eligible religious workers about the opportunity to enroll in Social Security.
How your members of Congress line up
How members voted on Clergy Act.
Recorded roll calls on this bill, most recent first. Open one to see each member's position.
How it moved.
Show all 15 actions
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Motion to reconsider laid on the table Agreed to without objection.
- 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). (text: CR H3115-3116)
- 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). (text: CR H3115-3116)
- Considered as unfinished business. (consideration: CR H3118-3119)
- At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
- DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
- Considered under suspension of the rules. (consideration: CR H3115-3116)
- Mr. Carey moved to suspend the rules and pass the bill, as amended.
- Placed on the Union Calendar, Calendar No. 370.
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
- Committee Consideration and Mark-up Session Held
- Referred to the House Committee on Ways and Means.
- Introduced in House
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Motion to reconsider laid on the table Agreed to without objection.
- 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). (text: CR H3115-3116)
- 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). (text: CR H3115-3116)
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
- Introduced in House
Read it for yourself.
Sources & provenance
Cite this page
Civic Herald. “Clergy Act (H.R. 227, 119th Congress).” https://civicherald.app/bills/119-hr-227. Congress.gov record as of Jul 18, 2026.