6 versions

CosmeticWhat changed in ENROLLED BILLcompared with REFERRED IN SENATE (Apr 28, 2026)

Technical corrections only. The differences between v4 and v5 are limited to legislative metadata, such as headers and footers indicating the bill's stage, and minor formatting variations. No substantive policy changes were made.

H.R. 227119th CongressIntroduced Jan 7, 2025

Clergy Act

Became Public LawSocial WelfareSubstantive

View bill text

Sponsor: Rep. Fong, Vince [R-CA-20]
Committees: Finance Committee (primary)
Last action: Oct 20, 2026

This analysis was written for v4 (REFERRED IN SENATE, Apr 28, 2026). ENROLLED BILL changed too little to need its own, so it reuses that one rather than a rewrite. The differences between the two are summarized above. View v4

Bottom line

The Clergy Act offers a one-time, irreversible chance for eligible clergy to opt back into Social Security, potentially securing future benefits but requiring payment of past contributions for retroactive coverage.

What it actually does

This bill creates a limited-time opportunity for clergy members, members of religious orders, and Christian Science practitioners who previously opted out of Social Security coverage to revoke that exemption and re-enter the Social Security system. The revocation window closes after the due date for the applicant's second taxable year beginning after December 31, 2028, and requires payment of back taxes if the election is retroactive to a prior year.

Proponents argue

Supporters argue this bill provides a crucial safety net for clergy members who may have opted out of Social Security early in their careers without fully understanding the long-term implications for retirement, disability, and survivor benefits. They contend it rectifies past decisions, allowing individuals to secure their financial future and align with the broader workforce's social insurance participation.

Opponents contend

Critics might argue that allowing a special opt-in period for a specific group could set a precedent for other groups seeking similar exceptions, potentially complicating the Social Security system. Some may also contend that individuals who made a conscious decision to opt out should bear the responsibility of that choice, and this bill could be seen as a form of preferential treatment.

The bill is very short and clear, making it highly accessible for anyone to read and understand its core provisions within minutes.

Section 2(a) and 2(b)

Revocation of Social Security Exemption for Clergy

prominently featuredstraightforward

This provision establishes a specific timeframe, ending after the due date for the second taxable year beginning after December 31, 2028, during which eligible clergy members can revoke their prior exemption from Social Security coverage. Once revoked, the decision is permanent, and they cannot opt out again. If the revocation is made effective for a past taxable year, the individual must pay all Social Security taxes that would have been due for that period, along with their application.

GroupImpactMechanismScale

GroupDuly ordained, commissioned, or licensed ministers of a church, members of a religious order, or Christian Science practitioners who previously opted out of Social SecurityImpactOpportunity to re-enter Social Security system, gaining access to retirement, disability, and survivor benefits.MechanismFiling an application with the Commissioner of Internal Revenue within a specified window and potentially paying back taxes.ScaleIndividual financial security for eligible clergy members, potentially affecting thousands nationwide.

GroupSocial Security Administration and Internal Revenue ServiceImpactIncreased administrative burden for processing applications and managing new contributions.MechanismProcessing applications, collecting back taxes, and updating beneficiary records.ScaleModerate administrative impact, likely manageable given the specific, time-limited nature of the provision.

Supporters argue

Supporters argue this provision offers a vital second chance for clergy members who, often early in their careers, made a decision to opt out of Social Security without fully grasping the long-term financial consequences. This allows them to secure a more stable retirement and access critical disability and survivor benefits, aligning their social insurance coverage with most other workers.

Critics contend

Some might argue that this provision creates a special carve-out for a specific profession, potentially leading to calls for similar exceptions from other groups. Critics may also contend that individuals should be held accountable for their initial decisions, and allowing a re-entry period could be seen as undermining the principle of individual responsibility for financial planning.

Tradeoffs

The provision balances the desire to provide a safety net for a specific professional group with concerns about maintaining the integrity and consistency of Social Security enrollment rules. It addresses potential past financial planning oversights for individuals at the cost of some administrative complexity and potential precedent-setting.

About this analysis. AI-Generated from the official bill text and available committee reports. Gaps in available data are noted explicitly. Verify important details with the official Congress.gov record.