S.639

Clergy Act

Introduced·2/19/25

Allows clergy to revoke their exemption from Social Security coverage and mandates a report to Congress.

The Clergy Act permits duly ordained, commissioned, or licensed ministers of a church, members of a religious order, and Christian Science practitioners to revoke their exemption from Social Security coverage. The revocation can be effective starting from the first or second taxable year after December 31, 2027. The bill also prohibits individuals who have revoked their exemption from filing another application for exemption.

Included in complete analysis

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

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

Democratic CaucusRepublican Caucus

History

Feb 19, 2025

Senate

Read twice and referred to the Committee on Finance.