Clergy Act

# Clergy Act (HR 227) Summary **What the Bill Does** The Clergy Act would create a two-year window allowing certain clergy members and Christian Science practitioners to change their minds about an exemption from Social Security and Medicare taxes. Currently, these individuals can apply for a permanent, irrevocable exemption if they have religious or conscientious objections to participating in these government programs. If they get this exemption, they don't pay these taxes but also don't receive Social Security or Medicare benefits later in retirement (unless they earned credits through other jobs).

This bill would make that exemption revocable—at least temporarily—allowing people to opt back into the system. **Who It Affects and Key Details** The bill specifically targets clergy members and Christian Science practitioners who previously chose this exemption. The bill requires the IRS to develop an outreach plan to inform eligible individuals about their ability to revoke their exemptions during the two-year window. This could affect retirement security for religious workers who originally chose the exemption but later change their circumstances or perspectives. **Current Status** The bill is currently in committee and has not yet been voted on by the full House of Representatives.