S 4126 118th Congress Senate Social Welfare Congressional oversight Income tax exclusion Religion Social security and elderly assistance Tax administration and collection, taxpayers

Clergy Act

Introduced: April 16, 2024 Introduced by: Britt, Katie Boyd Republican · Alabama See on congress.gov

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Apr 16, 2024

Read twice and referred to the Committee on Finance.

Apr 16, 2024

Introduced in Senate

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Plain-English summary Congressional Research Service

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 for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment.

The Internal Revenue Service 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.

What's happening now April 16, 2024

Read twice and referred to the Committee on Finance.

Related & companion bills 1

Bill text 1 version