H.R. 227 - Civic Minded

H.R. 227

Clergy Act

📅 Oct 15, 2026

Summary:

• Allows clergy members who previously exempted themselves from Social Security coverage to revoke that exemption during a specified time period
• Applications to revoke the exemption must be filed no later than the due date of the Federal income tax return for the applicant's second taxable year beginning after December 31, 2027
• Once revoked, the exemption becomes effective for taxable years beginning after December 31, 2027, and clergy members cannot reapply for exemption again

Additional Details:

• Applies to duly ordained, commissioned, or licensed ministers of a church, members of a religious order, and Christian Science practitioners who have exemptions effective for the taxable year in which this Act is enacted
• Requires the Commissioner of Internal Revenue, in consultation with the Commissioner of Social Security, to submit a plan within 90 days to inform eligible clergy of their ability to revoke prior exemptions
• If applications are filed after the due date but effective for that taxable year, they must include payment equal to the total taxes that would have been imposed on all income that would have constituted net earnings from self-employment

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