WHAT THE LAW DOINCongress, in plain words

H.R. 227 · 119th Congress · Public Law 119-125

Clergy Act

Became lawSocial Welfare
IntroducedJan 7, 2025
Passed HouseApr 27, 2026
Passed SenateSep 30, 2026
To PresidentOct 15, 2026
Became lawOct 20, 2026

What it does

Sourced

Clergy Act

This act establishes a two-year window for members of the clergy who have opted out of Social Security and Medicare taxes (and are thus ineligible for benefits under those programs) to opt back in.

Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an exemption from Social Security and Medicare taxes on ministerial earnings. Individuals who are approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable.

Under the act, clergy members may choose to revoke their exemption by filing an application with the IRS by the due date of their federal income tax return for the second taxable year after December 31, 2028 (i.e., April 15, 2031, unless an individual obtains an extension to file their taxes). A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030. A revocation under the act is permanent.

Clergy members who opt back in will generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits, as is currently required for these programs.

The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.

Official summary by the Congressional Research Service (Public Law, Oct 20, 2026).

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

Sourced
  1. 2026-10-20Became Public Law No: 119-125.Library of Congress
  2. 2026-10-20Became Public Law No: 119-125.Library of Congress
  3. 2026-10-20Signed by President.Library of Congress
  4. 2026-10-20Signed by President.Library of Congress
  5. 2026-10-15Presented to President.House floor actions
  6. 2026-10-15Presented to President.Library of Congress
  7. 2026-10-14Message on Senate action sent to the House.Senate
  8. 2026-09-30Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)Senate
  9. 2026-09-30Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.Library of Congress
  10. 2026-09-30Senate Committee on Finance discharged by Unanimous Consent.Senate
  11. 2026-09-30Senate Committee on Finance discharged by Unanimous Consent.Library of Congress
  12. 2026-04-28Received in the Senate and Read twice and referred to the Committee on Finance.Senate
  13. 2026-04-27Motion to reconsider laid on the table Agreed to without objection.House floor actions
  14. 2026-04-27On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116) Roll call recordHouse floor actions
  15. 2026-04-27Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116) Roll call recordLibrary of Congress
  16. 2026-04-27Considered as unfinished business. (consideration: CR H3118-3119)House floor actions
  17. 2026-04-27At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.House floor actions
  18. 2026-04-27DEBATE - The House proceeded with forty minutes of debate on H.R. 227.House floor actions
  19. 2026-04-27Considered under suspension of the rules. (consideration: CR H3115-3116)House floor actions
  20. 2026-04-27Mr. Carey moved to suspend the rules and pass the bill, as amended.House floor actions
  21. 2026-01-07Placed on the Union Calendar, Calendar No. 370.House floor actions
  22. 2026-01-07Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.House floor actions
  23. 2026-01-07Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.Library of Congress
  24. 2025-12-10Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.House committee actions
  25. 2025-12-10Committee Consideration and Mark-up Session HeldHouse committee actions
  26. 2025-01-07Referred to the House Committee on Ways and Means.House floor actions
  27. 2025-01-07Introduced in HouseLibrary of Congress
  28. 2025-01-07Introduced in HouseLibrary of Congress

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Cosponsors

  • Rep. Gus M. Bilirakis R-FL-12
  • Rep. Mike Carey R-OH-15
  • Rep. Juan Ciscomani R-AZ-6
  • Rep. Jim Costa D-CA-21
  • Rep. Danny K. Davis D-IL-7
  • Rep. Suzan K. DelBene D-WA-1
  • Rep. Ron Estes R-KS-4
  • Rep. Brian K. Fitzpatrick R-PA-1
  • Rep. Mike Kelly R-PA-16
  • Rep. Darin LaHood R-IL-16
  • Rep. Julia Letlow R-LA-5
  • Rep. Nathaniel Moran R-TX-1
  • Rep. Gregory F. Murphy R-NC-3
  • Rep. Jimmy Panetta D-CA-20
  • Rep. Adrian Smith R-NE-3
  • Rep. Lloyd Smucker R-PA-11
  • Rep. Thomas R. Suozzi D-NY-3
  • Rep. Claudia Tenney R-NY-24
  • Rep. Mike Thompson D-CA-4
  • Rep. Beth Van Duyne R-TX-24
  • Rep. Rudy Yakym R-IN-2