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Bill

HR 227

Clergy Act

119th Congress Introduced by Gus Bilirakis and 19 co-sponsors

The Clergy Act allows clergy to permanently revoke their exemption from Social Security taxes, expanding their coverage and increasing revenue for the Social Security system.

Introduced in House
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WeVote Research Nonpartisan
Bill Summary · HR 227

H.R. 227 - Clergy Act

Summary

The Clergy Act, as reported by the House Committee on Ways and Means, would:

Purpose

  • Allow members of the clergy to permanently revoke their exemption from paying Social Security (SECA) taxes on income associated with their ministerial services.

Key Provisions

  • Provide a limited window of time (until the due date of the clergy member's 2nd tax return after 2028) for clergy to apply to revoke their existing SECA tax exemption.
  • Make any such revocation effective starting with the clergy member's 1st or 2nd tax year after 2028, and for all subsequent years.
  • Require clergy who revoke their exemption after the due date of a past year's tax return to pay the SECA taxes that would have been owed for that year.
  • Prohibit clergy who revoke their exemption from subsequently re-applying for the exemption.

Impact

  • Expands Social Security coverage and contributions from clergy who previously had an exemption.
  • Increases the number of clergy earning Social Security retirement and disability benefits based on their ministerial work histories.
  • Generates additional SECA tax revenue for the Social Security and Medicare trust funds from affected clergy.

Background and Context

Under current law, clergy can apply for a permanent exemption from paying SECA taxes on their ministerial income. This allows them to opt out of the Social Security and Medicare systems with respect to their ministerial work. The Clergy Act aims to provide clergy a chance to revoke this exemption and begin contributing to and receiving benefits from these programs.

The bill was reported favorably by the House Committee on Ways and Means after consideration and amendment. It now moves to the full House for further action.

Compiled from official sources — confirm details with the bill’s official record.

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