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Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)
9/30/2026 • Senate
Summary
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.
Introduced in House • 1/7/2025
Topics & Subjects
CBO Cost Estimates (1)
Related Federal Spending
Sponsor & Cosponsors (22)
Party Breakdown
Sponsor
Cosponsors (21)
Bill Journey
Originated in the House
Introduced
January 7, 2025
Committee Review
December 10, 2025
Floor Debate
April 27, 2026
Passed Chamber
April 27, 2026
Passed/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)
Other Chamber
President
Enacted into Law