House · HR 227 · 119th Congress
Clergy Act
Sign in to cast a dissent vote.
Summary
This bill lets clergy members and Christian Science practitioners undo their past choice to skip Social Security. Under current law, religious workers can permanently opt out of Social Security taxes and lose access to those benefits. This bill opens a two-year window starting in 2029 for them to rejoin the program.
In Favor
Many clergy members opted out of Social Security decades ago and now face an uncertain retirement. This bill gives them a second chance to pay into the system and earn benefits they would otherwise never receive. It fixes a permanent decision that some religious workers made early in life and now regret.
Against
Clergy who rejoin Social Security must still pay taxes for years before earning full retirement benefits. Workers need 40 quarters of credits to qualify, so late enrollees may pay in without ever collecting. This bill lets people undo a permanent choice but does not guarantee those workers will gain enough credits to benefit.
Additional Considerations
Purpose & Problem
Is the problem real and worth federal action?
The bill lets clergy members and Christian Science practitioners undo a past choice to skip Social Security and Medicare taxes, opening a two-year window to rejoin both programs.
Scope & Related Provisions
Does it stay focused, or carry unrelated add-ons?
The bill also requires the IRS to create and submit a plan to Congress, within 90 days, informing eligible clergy of their option to rejoin. These provisions stay tied to the core purpose.
Who Is Affected
Who benefits, and who bears the cost?
Clergy members and Christian Science practitioners who previously opted out may choose to pay into Social Security going forward. The IRS bears new duties to create an outreach and reporting plan.
Cost & Funding
Is it affordable and responsibly funded?
The bill does not state an authorized dollar amount. Clergy who rejoin must pay self-employment taxes on ministerial earnings going forward. Those rejoining mid-year must also pay any taxes already owed for that year.
Risks & Implementation
What could go wrong in practice?
The IRS must build and deliver an outreach plan within 90 days of the bill becoming law. Reaching all eligible clergy in that timeframe could be a practical challenge for the agency.
For the actual bill text, see congress.gov.
AI-generated · Published 5/31/2026