H.R.227

Clergy Act

Chamber Passed·4/28/26

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.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the House · 350–5 · Apr 28
Current
Finance Committee
Next
Senate floor vote

Sponsors

Democratic CaucusRepublican Caucus

Roll Call Votes

Calendar

Dec 10, 2025

10:00 AM

House Committee on Ways and Means Hearing

History

Apr 28

Senate

Received in the Senate and Read twice and referred to the Committee on Finance.

Apr 27

House

Mr. Carey moved to suspend the rules and pass the bill, as amended.

Apr 27

House

Considered under suspension of the rules. (consideration: CR H3115-3116)