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Congress·Reported·about 2 months ago

Congress would let clergy who opted out of Social Security opt back in starting after 2028

Also known as: Clergy Act

Legislative Progress

✓ Filed
Review
House
Senate
President

Impacts

Mixed Impacts(4)
Small Business Owner
Neutral
Social Security
Neutral
Retiree
Neutral
Disability Benefits
Neutral

Key Points

  • Lets clergy who previously opted out of Social Security apply to opt back in during a limited filing window.
  • The opt-in would start for work done in tax years beginning after December 31, 2028, and would then continue for future years.
  • Clergy who opt back in would pay Social Security self-employment taxes going forward, and they cannot opt out again later.
  • If someone files late for a year they want covered, they must pay the Social Security taxes they would have owed for that year.
  • The IRS and Social Security Administration must send Congress a plan within 90 days to notify eligible clergy about this opt-in option.
Social SecurityTaxes

Milestones

3 milestones6 actions
Jan 7, 2026House

Placed on the Union Calendar, Calendar No. 370.

Jan 7, 2026House

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.

Dec 10, 2025House

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.

Dec 10, 2025House

Committee Consideration and Mark-up Session Held

Jan 7, 2025House

Referred to the House Committee on Ways and Means.

What Happens Next

Projected impacts based on AI analysis

Within 90 days after the Act is enacted

IRS and Social Security Administration create and send out an information plan to clergy about the new opt-in window.

Eligible clergy are more likely to hear about the choice and understand the steps and deadlines to opt into Social Security.

After the law is enacted; practical timing depends on when IRS publishes the application form and instructions

Eligible clergy can begin filing applications to revoke their Social Security exemption (for post-2028 tax years).

People who want Social Security coverage can start the paperwork and plan for higher tax withholding/savings to cover the new self-employment tax.

2029-01-01

First possible year Social Security coverage can start under a revocation becomes available.

From this point, clergy who chose the first available effective year would start owing Social Security self-employment tax on qualifying clergy earnings and start building Social Security work history for future benefits.

2030-01-01

Second possible year Social Security coverage can start under a revocation becomes available.

Clergy who prefer a later start date (or who miss the earlier start) could begin coverage in this later year, with the tradeoff of fewer years paying in before retirement.

Likely during the 2031 tax filing season (exact deadline depends on the person’s tax year and whether they file an extension)

Final deadline window approaches for filing the revocation application (tied to the tax return due date, including extensions, for the second tax year starting after 12/31/2028).

Eligible clergy who want to opt in must file by this tax-filing deadline or lose the special chance to revoke their exemption. Missing it could mean staying out of Social Security permanently under this bill’s one-time window.

Related News

2 articles
Baptist Standard (via Baptist Press)·3 months ago

Clergy Act advances from House committee

Reports on the House Ways and Means Committee’s unanimous vote advancing H.R. 227, creating a one-time window for ministers who opted out of Social Security to opt back in; includes support from GuideStone and other groups.

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Baptist Messenger of Oklahoma·3 months ago

GuideStone – Clergy Act advances from House Ways and Means Committee

Covers Ways and Means moving H.R. 227 forward and explains the Social Security opt-in window for ministers; highlights GuideStone’s support and quotes related statements.

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Source Information

Document Type

Congressional Bill

Official Title

Clergy Act

Bill NumberHR 227
Congress119th Congress
ChamberHouse of Representatives
Latest ActionPlaced on the Union Calendar, Calendar No. 370.

Sponsor

Cosponsors

(21)
D: 6R: 15

Analysis generated by AI. While we strive for accuracy, this should not be considered legal or professional advice. Always verify information with official government sources.