H.R. 227 · 119th Congress · Public Law 119-125
Clergy Act
3 sections in the law, all of them in the bill as introduced.
Signed October 20, 2026 · Introduced January 7, 2025 in the House
Sponsor: Rep. Vince Fong (R-CA-20) · 21 cosponsors (6 D, 15 R)
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Official title
To allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes.
Official summary (Congressional Research Service) · as public law
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.
How it became law
- IntroducedJan 7
- CommitteeDec 10
- HouseApr 27
- SenateSep 30
- SignedOct 20
As introduced: To allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes.
Key steps, cosponsors and text changes (33)
Sponsor
Original cosponsors
HouseReferred to the House Committee on Ways and Means.
Introduced in House
- Text: Introduced in House
3 sections
Cosponsors joined
Rep. Darin LaHood (R-IL), Rep. Juan Ciscomani (R-AZ), Rep. Suzan DelBene (D-WA)
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Rep. Beth Van Duyne (R-TX), Rep. Julia Letlow (R-LA)
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HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
- Text: Reported in House
3 sections: 1 reworded
HouseOn 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)
- Text: Engrossed in House
3 sections, no changes
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
- Text: Referred in Senate
3 sections, no changes
SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S5298)
SenateSenate Committee on Finance discharged by Unanimous Consent.
HousePresented to President.
- Text: Enrolled Bill
3 sections, no changes
Became Public Law No: 119-125.
Signed by President.
Show every recorded step (39)
Sponsor
Original cosponsors
HouseReferred to the House Committee on Ways and Means.
Introduced in House
- Text: Introduced in House
3 sections
Cosponsors joined
Rep. Darin LaHood (R-IL), Rep. Juan Ciscomani (R-AZ), Rep. Suzan DelBene (D-WA)
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Rep. Beth Van Duyne (R-TX), Rep. Julia Letlow (R-LA)
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HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
HouseCommittee Consideration and Mark-up Session Held
HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
- Text: Reported in House
3 sections: 1 reworded
HouseOn 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)
HouseConsidered as unfinished business. (consideration: CR H3118-3119)
HouseAt 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.
HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 227.
HouseConsidered under suspension of the rules. (consideration: CR H3115-3116)
HouseMr. Carey moved to suspend the rules and pass the bill, as amended.
- Text: Engrossed in House
3 sections, no changes
SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
- Text: Referred in Senate
3 sections, no changes
SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S5298)
SenateSenate Committee on Finance discharged by Unanimous Consent.
HousePresented to President.
- Text: Enrolled Bill
3 sections, no changes
Became Public Law No: 119-125.
Signed by President.
Source: GovInfo bill status and text versions. 21 cosponsors.
Every section
All 3 sections, in order
From the enrolled bill text on GovInfo. Read any section in full on Congress.gov.
- Sec. 1Short title
- Sec. 2Revocation by members of the clergy of exemption from social security coverage
- Sec. 3Report to congress
Sponsor and cosponsors
Show all 22 members, by last name
Sponsor: Rep. Vince Fong (R-CA-20)
- Rep. Gus Bilirakis (R-FL-12)
- Rep. Mike Carey (R-OH-15)
- Rep. Juan Ciscomani (R-AZ-6)
- Rep. Jim Costa (D-CA-21)
- Rep. Danny Davis (D-IL-7)
- Rep. Suzan DelBene (D-WA-1)
- Rep. Ron Estes (R-KS-4)
- Rep. Brian 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 Murphy (R-NC-3)
- Rep. Jimmy Panetta (D-CA-19)
- Rep. Adrian Smith (R-NE-3)
- Rep. Lloyd Smucker (R-PA-11)
- Rep. Thomas 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)
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Sources: bill text and status, GovInfo (Enrolled Bill) · Official summary, Congressional Research Service · Congress.gov, as of November 1, 2026. US government works are in the public domain · This bill on Congress.gov (opens in new tab)