II 

118TH CONGRESS 

2D SESSION S. 4126 

To allow a period in which members of the clergy may revoke their exemption 

from Social Security coverage, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

APRIL 16, 2024 

Mrs. BRITT (for herself and Ms. HASSAN) introduced the following bill; which 

was read twice and referred to the Committee on Finance 

A BILL 

To allow a period in which members of the clergy may 

revoke their exemption from Social Security coverage, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Clergy Act’’. 

5 SEC. 2. REVOCATION BY MEMBERS OF THE CLERGY OF EX6 EMPTION FROM SOCIAL SECURITY COV7 ERAGE. 

8 (a) IN GENERAL.— 

9 (1) REVOCATION OF EXEMPTION.—Notwith10 standing section 1402(e)(4) of the Internal Revenue 


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1 Code of 1986, any exemption which has been re2 ceived under section 1402(e)(1) of such Code by a 

3 duly ordained, commissioned, or licensed minister of 

4 a church, a member of a religious order, or a Chris5 tian Science practitioner, and which is effective for 

6 the taxable year in which this Act is enacted, may 

7 be revoked by filing an application therefor (in such 

8 form and manner, and with such official, as may be 

9 prescribed by the Commissioner of Internal Rev10 enue), provided that such application is filed no later 

11 than the due date of the Federal income tax return 

12 (including any extension thereof) for the applicant’s 

13 second taxable year beginning after December 31, 

14 2025. 

15 (2) EFFECT OF REVOCATION.— 

16 (A) IN GENERAL.—For purposes of chap17 ter 2 of the Internal Revenue Code of 1986 and 

18 title II of the Social Security Act (42 U.S.C. 

19 401 et seq.), any revocation described in para20 graph (1) shall be effective— 

21 (i) as specified in the application, with 

22 respect to— 

23 (I) the applicant’s first taxable 

24 year beginning after December 31, 

25 2025, or 


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1 (II) the applicant’s second tax2 able year beginning after such date, 

3 and 

4 (ii) for all succeeding taxable years. 

5 (B) PROHIBITION ON SUBSEQUENT RE6 QUEST FOR EXEMPTION.—In the case of any 

7 individual who, pursuant to paragraph (1), has 

8 revoked an exemption received under section 

9 1402(e)(1) of the Internal Revenue Code of 

10 1986, such individual may not subsequently file 

11 another application for an exemption under 

12 such section. 

13 (3) INCLUSION OF TAXES OWED.—If an appli14 cation described in paragraph (1) is filed after the 

15 due date of the applicant’s Federal income tax re16 turn for a taxable year and is effective with respect 

17 to that taxable year, it shall include or be accom18 panied by payment in full of an amount equal to the 

19 total of the taxes that would have been imposed by 

20 section 1401 of the Internal Revenue Code of 1986 

21 with respect to all of the applicant’s income derived 

22 in that taxable year which would have constituted 

23 net earnings from self-employment for purposes of 

24 chapter 2 of such Code, as determined without re25 spect to— 


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1 (A) paragraphs (4) and (5) of section 

2 1402(c) of such Code, and 

3 (B) any exemption received under section 

4 1402(e)(1) of such Code. 

5 (b) EFFECTIVE DATE.—Subsection (a) shall apply 

6 with respect to— 

7 (1) services performed (to the extent specified 

8 in such subsection) in taxable years beginning after 

9 December 31, 2025, 

10 (2) monthly insurance benefits payable under 

11 title II of the Social Security Act on the basis of the 

12 wages and self-employment income of any individual 

13 for months in or after the calendar year in which 

14 such individual’s application for revocation (as de15 scribed in such subsection) is effective, and 

16 (3) lump-sum death payments payable under 

17 such title on the basis of such wages and self-em18 ployment income in the case of deaths occurring in 

19 or after such calendar year. 

20 SEC. 3. REPORT TO CONGRESS. 

21 Not later than 90 days after the date of enactment 

22 of this Act, the Commissioner of Internal Revenue, in con23 sultation with the Commissioner of Social Security, shall 

24 develop and submit to the Committee on Ways and Means 

25 of the House of Representatives and the Committee on 


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1 Finance of the Senate a plan to inform duly ordained, 

2 commissioned, or licensed ministers of a church, members 

3 of a religious order, and Christian Science practitioners 

4 of their eligibility to revoke any prior election of exemption 

5 from Social Security participation. 

Æ 


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