Bill

H.R. 227 (119th): Clergy Act

Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

house · Substantive

Rankings updated October 26, 2026, 11:44 AM ET · Votes through September 30, 2026
Exported candidates: 719 | Filings on file, by office: H: 5838 | P: 1467 | S: 1567. These counts include every filing for that office, so they are larger than the ranked list. One person can have more than one filing. Non-voting delegates are left out.

Recorded summary

The bill gives certain members of the clergy and Christian Science practitioners a two-year window to revoke their prior irrevocable exemption from Social Security and Medicare taxes on ministerial earnings. Current law lets those who object on religious or conscientious grounds seek an IRS exemption, which also means they generally receive no Social Security or Medicare retirement benefits unless they have qualifying credits from other work. The bill directs the IRS to develop a plan to inform affected individuals of their eligibility to revoke prior exemptions.

clergy_benefitsreligious_libertysocial_securitytax_policy

Theological note: The measure touches religious conscience in relation to participation in public insurance programs, but its operative effect is to let previously exempt clergy opt back into the system rather than to protect a conscience claim from coercion. Scripture's concern for honest dealing, provision for the household, and respect for the consciences of believers makes the issue relevant, but the bill does not directly restrain or advance a named moral evil.

How this bill is scored

Recorded votes

Roll 139 · 27-Apr-2026 7:09 PM · On Motion to Suspend the Rules and Pass, as Amended · Passed

Yea 350 · Nay 5 · Other 74

Yea

Nay

Other

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