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United States

H.R. 227

Clergy Act

Finance Committee, Ways and Means Committee · Rep. Vince Fong (R-CA)

Official summary (Congressional Research Service, Public Law): Clergy Act

This act establishes a two-year window for members of the clergy who have opted out of Social Security and Medicare taxes (and are thus ineligible for benefits under those programs) to opt back in.

Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an exemption from Social Security and Medicare taxes on ministerial earnings. Individuals who are approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable.

Under the act, clergy members may choose to revoke their exemption by filing an application with the IRS by the due date of their federal income tax return for the second taxable year after December 31, 2028 (i.e., April 15, 2031, unless an individual obtains an extension to file their taxes). A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030. A revocation under the act is permanent.

Clergy members who opt back in will generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits, as is currently required for these programs.

The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.

Signed by Pres. Trump 20 October 2026

Record as of 20 October 2026 — the most recent action in the official record. Status can lag; each step below carries its own date.

  1. 20 October 2026 Signed by Pres. Trump

    What's next: Takes effect (on enactment unless the text sets other dates)

  2. 20 October 2026 Became Public Law
  3. 15 October 2026 Presented to President
  4. 1 more action
    1. 14 October 2026 Message on Senate action sent to the House.
  5. 30 September 2026 Passed Senate (unanimous consent)
  6. 30 September 2026 Discharged from committee (Senate)
  7. 1 more action
    1. 28 April 2026 Received in the Senate and Read twice and referred to the Committee on Finance.
  8. 27 April 2026 Passed House with amendment (350-5)
  9. 6 more actions
    1. 27 April 2026 Motion to reconsider laid on the table Agreed to without objection.
    2. 27 April 2026 Considered as unfinished business. (consideration: CR H3118-3119)
    3. 27 April 2026 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.
    4. 27 April 2026 DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
    5. 27 April 2026 Considered under suspension of the rules. (consideration: CR H3115-3116)
    6. 27 April 2026 Mr. Carey moved to suspend the rules and pass the bill, as amended.
  10. 7 January 2026 Reported by committee
  11. 7 January 2026 Placed on calendar (House)
  12. 2 more actions
    1. 10 December 2025 Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
    2. 10 December 2025 Committee Consideration and Mark-up Session Held
  13. 7 January 2025 Referred to committee
  14. 7 January 2025 Introduced in House
This path starts where the bill does — its first action in the official record. Routine procedural steps sit in the “more actions” rows above rather than on the main line.

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