Allows clergy to revoke exemption from Social Security coverage.

The Clergy Act allows duly ordained, commissioned, or licensed ministers of a church, members of a religious order, or Christian Science practitioners to revoke their exemption from Social Security coverage. The Internal Revenue Service, in consultation with the Social Security Administration, must inform eligible clergy of their eligibility to revoke the exemption. The revocation applies to taxable years beginning after December 31, 2027, and must be filed by the due date of the Federal income tax return for the applicant’s second taxable year beginning after December 31, 2027.

Allows clergy to revoke exemption from Social Security coverage.

The Clergy Act allows duly ordained, commissioned, or licensed ministers of a church, members of a religious order, or Christian Science practitioners to revoke their exemption from Social Security coverage. The Internal Revenue Service, in consultation with the Social Security Administration, must inform eligible clergy of their eligibility to revoke the exemption. The revocation applies to taxable years beginning after December 31, 2027, and must be filed by the due date of the Federal income tax return for the applicant’s second taxable year beginning after December 31, 2027.