H.R. 227 · Where this bill is now
Passed both chambers
House: Passed Apr 27, 2026, 350–5 (roll call 139); Senate: Passed Sep 30, 2026, by unanimous consent
What this bill does
In plain words · AI-written from the official summaryClergy members gain option to rejoin Social Security
Some members of the clergy and Christian Science practitioners can currently get a permanent exemption from paying Social Security and Medicare taxes because of religious or conscience objections. This bill creates a limited two-year window for those who chose that exemption to change their minds and revoke it. The bill also requires the IRS to reach out to eligible clergy and let them know about this opportunity.
How it affects you
If you're a clergy member or Christian Science practitioner who previously got a Social Security and Medicare tax exemption, this bill lets you reverse that decision within two years and start paying into those programs again so you can qualify for retirement and health benefits. Most other Americans won't see any direct change from this bill.
Read the official summary (Introduced in House, Jan 7, 2025)
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.
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
1st SessionH. R. 227
AN ACT
Clergy Act
Sponsor: Rep. Vince Fong (R-CA-20) · Introduced Jan 7, 2025 · Social Welfare · 5 versions of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Sep 30, 2026: “Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)”
How Congress voted
Official roll callsHouse · On Motion to Suspend the Rules and Pass, as Amended · Apr 27, 2026
Motion to Suspend the Rules and Pass, as Amended Passed 350–5
| Party | Yes | No | Didn’t vote |
|---|---|---|---|
| Democrats | 183 | 1 | 28 |
| Independents | 1 | 0 | 0 |
| Republicans | 166 | 4 | 46 |
5 members voted against most of their party: 1 Democrats voted No and 4 Republicans voted No.
Congress votes on whole bills and amendments, not on single sections.
Numbers that changed
Dollar amounts, dates and percentages, taken word for word from the text- Sec. 2 · Date · Introduced → Committee versionRevocation by members of the clergy of exemption from social security coverageDecember 31, 2027→December 31, 2028…for the applicant’s second taxable year beginning after December 31, 2028. Any such revocation shall be effective (for…
- Sec. 2 · Date · Introduced → Committee versionRevocation by members of the clergy of exemption from social security coverageDecember 31, 2027→December 31, 2028…to the applicant’s first taxable year beginning after December 31, 2028, or with respect to the applicant’s second…
- Sec. 2 · Date · Introduced → Committee versionRevocation by members of the clergy of exemption from social security coverageDecember 31, 2027→December 31, 2028…in such subsection) in taxable years beginning after December 31, 2028, and with respect to monthly insurance benefits…
| Section | Where | Before | After |
|---|---|---|---|
| Sec. 2Date | Revocation by members of the clergy of exemption from social security coverage…for the applicant’s second taxable year beginning after December 31, 2028. Any such revocation shall be effective (for…Introduced → Committee version | December 31, 2027 | December 31, 2028 |
| Sec. 2Date | Revocation by members of the clergy of exemption from social security coverage…to the applicant’s first taxable year beginning after December 31, 2028, or with respect to the applicant’s second…Introduced → Committee version | December 31, 2027 | December 31, 2028 |
| Sec. 2Date | Revocation by members of the clergy of exemption from social security coverage…in such subsection) in taxable years beginning after December 31, 2028, and with respect to monthly insurance benefits…Introduced → Committee version | December 31, 2027 | December 31, 2028 |
Listed only when one value replaced another and the surrounding words stayed the same. Open a section to read the full wording.