Allows clergy to revoke their exemption from Social Security coverage.
The Clergy Act permits 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. This revocation can be done by filing an application with the Commissioner of Internal Revenue by the due date of the Federal income tax return for the applicant’s second taxable year beginning after December 31, 2027. The revocation will be effective for the applicant’s first taxable year exemption from Social Security participation.
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