Clergy Act
119-HR-227119th CongressIntroduced Jan 7, 2025Social Welfare
Market Probability
No market
Status
Introduced
Committee
Floor Vote
Other Chamber
Signed
Placed on the Union Calendar, Calendar No. 370.
Sponsor
Rep. Fong, Vince [R-CA-20](R-CA-20)21 cosponsors
Summary
Clergy Act
This 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 (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment.
The IRS 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.
Subjects
Congressional oversightIncome tax exclusionReligionSocial security and elderly assistanceTax administration and collection, taxpayers
Actions (8)
Placed on the Union Calendar, Calendar No. 370.
Jan 7, 2026House floor actions
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
Jan 7, 2026House floor actions
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
Jan 7, 2026Library of Congress
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Dec 10, 2025House committee actions
Committee Consideration and Mark-up Session Held
Dec 10, 2025House committee actions
Referred to the House Committee on Ways and Means.
Jan 7, 2025House floor actions
Introduced in House
Jan 7, 2025Library of Congress
Introduced in House
Jan 7, 2025Library of Congress