Clergy Act
Congress would let clergy who opted out of Social Security opt back in starting after 2028
Legislative Progress
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.
Impact Analysis
Personal Impact
How this policy affects specific groups of people
Milestones
Placed on the Union Calendar, Calendar No. 370.
The bill is now on the schedule for the full chamber to consider. It's in line for debate and a vote.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
The committee approved this bill and is sending it to the full chamber for a vote. This is a significant step — most bills never get this far.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Votes
No votes have been recorded for this legislation yet.
Related News
2 articles
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.
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.
Source Information
Document Type
Congressional Bill
Official Title
Clergy Act
Data Sources
Sponsor
Cosponsors
(21)Analysis generated by AI. Always verify with official sources.