Clergy Act

Senate Bill

S. 639

119th Congress

Clergy Act

In Committee

Introduced:Feb 19, 2025

Primary Sponsor

Katie Elizabeth Britt

Senator

Republican

AL

Cosponsors

1

Quick Stats

Policy Area

Social Welfare

Summary

This bill creates a two-year window for clergy and Christian Science practitioners to revoke their previous exemption from Social Security and Medicare taxes. Many opted out years ago on religious grounds, unaware they would receive no benefits in retirement without qualifying credits from other work.

Latest Action

Read twice and referred to the Committee on Finance.

AI Summary

Plain-English explanation of this bill

This bill creates a two-year window for clergy and Christian Science practitioners to revoke their previous exemption from Social Security and Medicare taxes. Many opted out years ago on religious grounds, unaware they would receive no benefits in retirement without qualifying credits from other work.

Last updated: 1/6/2026

Official Summary

Congressional Research Service summary

Clergy ActThis bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment.The Internal Revenue Service must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

Key Points

Main provisions of the bill

Creates two-year window to revoke clergy tax exemption
Applies to ministers and Christian Science practitioners
Allows participation in Social Security and Medicare
IRS must inform eligible clergy of revocation option
Currently exemption is irrevocable once granted

How This Impacts Americans

Potential effects on citizens and communities

Clergy who previously opted out of Social Security could rejoin the system and earn retirement benefits. Those who made the exemption decision early in their careers without fully understanding the consequences would get a second chance.

Policy Areas

Primary Policy Area

Social Welfare

Related Subjects

Congressional oversight

Income tax exclusion

Religion

Social security and elderly assistance

Tax administration and collection, taxpayers

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

639, 119th Congress (2025). "Clergy Act". Source: Voter's Right Platform. https://votersright.org/bills/118-s-639