SimpleFunctions
LEGISLATION/H.R. 227

Clergy Act

119-HR-227119th CongressIntroduced Jan 7, 2025Social Welfare
Market Probability
No market
Status
Introduced
Committee
Floor Vote
Other Chamber
Signed
Received in the Senate and Read twice and referred to the Committee on Finance.

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 (17)

Received in the Senate and Read twice and referred to the Committee on Finance.
Apr 28, 2026Senate
Motion to reconsider laid on the table Agreed to without objection.
Apr 27, 2026House floor actions
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)
Apr 27, 2026House floor actionsRECORDED VOTE
Passed/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)
Apr 27, 2026Library of CongressRECORDED VOTE
Considered as unfinished business. (consideration: CR H3118-3119)
Apr 27, 2026House floor actions
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.
Apr 27, 2026House floor actions
DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
Apr 27, 2026House floor actions
Considered under suspension of the rules. (consideration: CR H3115-3116)
Apr 27, 2026House floor actions
Mr. Carey moved to suspend the rules and pass the bill, as amended.
Apr 27, 2026House floor actions
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