S 639 119th Congress Senate Social Welfare Congressional oversight Income tax exclusion Religion Social security and elderly assistance Tax administration and collection, taxpayers

Clergy Act

Introduced: February 19, 2025 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

Feb 19, 2025

Read twice and referred to the Committee on Finance.

Feb 19, 2025

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 February 19, 2025

Read twice and referred to the Committee on Finance.

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Lobbying activity 13

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

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