Clergy Act
Where it stands
- Introduced1/7/25
- Passed HousePassed 4/27/26
- SenatePassed 9/30/26
- PresidentSigned 10/20/26
- LawPublic Law 119-125
Passed the House 350–5 on April 27, 2026 (Roll Call 139 →). Passed the Senate by unanimous consent on September 30, 2026. Became Public Law 119-125 on October 20, 2026.
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Roll calls on this bill
- Democratic183 Yea · 1 Nay · 28 Not voting
- Republican166 Yea · 4 Nay · 46 Not voting
- Independent / Other1 Yea · 0 Nay · 0 Not voting
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.
What happens next
Became Public Law 119-125.
All actions (22)
- 1/7/25Introduced in House
- 1/7/25Referred to the House Committee on Ways and Means.
- 12/10/25Committee Consideration and Mark-up Session Held
- 12/10/25Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
- 1/7/26Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
- 1/7/26Placed on the Union Calendar, Calendar No. 370.
- 4/27/26Mr. Carey moved to suspend the rules and pass the bill, as amended.
- 4/27/26Considered under suspension of the rules. (consideration: CR H3115-3116)
- 4/27/26DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
- 4/27/26At 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.
- 4/27/26Considered as unfinished business. (consideration: CR H3118-3119)
- 4/27/26Passed/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)
- 4/27/26On 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)
- 4/27/26Motion to reconsider laid on the table Agreed to without objection.
- 4/28/26Received in the Senate and Read twice and referred to the Committee on Finance.
- 9/30/26Senate Committee on Finance discharged by Unanimous Consent.
- 9/30/26Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- 9/30/26Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)
- 10/14/26Message on Senate action sent to the House.
- 10/15/26Presented to President.
- 10/20/26Signed by President.
- 10/20/26Became Public Law No: 119-125.