H.R. 227 — Clergy Act

This section permits any minister, member of a religious order, or Christian Science practitioner with an existing exemption from Social Security coverage under section 1402(e) of the Internal Revenue Code to revoke the exemption. The revocation must be filed no later than the due date of the applicant’s Federal income tax return for the second taxable year beginning after December 31, 2028, and takes effect for either the first or second taxable year beginning after that date and all succeeding years. The applicant may not later seek a new exemption, and any late-filed application must include full payment of the self-employment taxes that would otherwise have applied.

This section directs the Commissioner of Internal Revenue, in consultation with the Commissioner of Social Security, to submit within 90 days of enactment a plan to the House Ways and Means Committee and the Senate Finance Committee for informing ministers of churches, members of religious orders, and Christian Science practitioners of their eligibility to revoke prior elections exempting them from Social Security participation.