IB 

Union Calendar No. 232 

118TH CONGRESS 

1ST SESSION H. R. 6068 

[Report No. 118–288] 

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

from Social Security coverage, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 26, 2023 

Mr. MCCARTHY (for himself, Mr. THOMPSON of California, Mr. CISCOMANI, 

Mr. ARRINGTON, Mr. BILIRAKIS, Ms. DELBENE, Mr. ESTES, Mr. MIKE

GARCIA of California, Mr. KELLY of Pennsylvania, Mr. LAHOOD, Mr. 

SMITH of Nebraska, Mr. SMUCKER, Mrs. STEEL, and Mr. WENSTRUP) 

introduced the following bill; which was referred to the Committee on 

Ways and Means 

DECEMBER 1, 2023 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on October 26, 2023] 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
2 

•HR 6068 RH

A BILL 

To allow a period in which members of the clergy may 

revoke their exemption from Social Security coverage, 

and for other purposes. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
3 

•HR 6068 RH

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.—Notwithstanding section 1402(e)(4) 

9 of the Internal Revenue Code of 1986, any exemption which 

10 has been received under section 1402(e)(1) of such Code by 

11 a duly ordained, commissioned, or licensed minister of a 

12 church, a member of a religious order, or a Christian 

13 Science practitioner, and which is effective for the taxable 

14 year in which this Act is enacted, may be revoked by filing 

15 an application therefor (in such form and manner, and 

16 with such official, as may be prescribed by the Commis17 sioner of Internal Revenue), if such application is filed no 

18 later than the due date of the Federal income tax return 

19 (including any extension thereof) for the applicant’s second 

20 taxable year beginning after December 31, 2025. Any such 

21 revocation shall be effective (for purposes of chapter 2 of 

22 the Internal Revenue Code of 1986 and title II of the Social 

23 Security Act (42 U.S.C. 401 et seq.)), as specified in the 

24 application, either with respect to the applicant’s first tax25 able year beginning after December 31, 2025, or with reVerDate Sep 11 2014 23:55 Dec 01, 2023 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6203 E:\BILLS\H6068.RH H6068

kjohnson on DSK7ZCZBW3PROD with $$_JOB
4 

•HR 6068 RH

1 spect to the applicant’s second taxable year beginning after 

2 such date, and for all succeeding taxable years; and the ap3 plicant for any such revocation may not thereafter again 

4 file an application for an exemption under such section 

5 1402(e)(1). If the application is filed after the due date of 

6 the applicant’s Federal income tax return for a taxable year 

7 and is effective with respect to that taxable year, it shall 

8 include or be accompanied by payment in full of an amount 

9 equal to the total of the taxes that would have been imposed 

10 by section 1401 of the Internal Revenue Code of 1986 with 

11 respect to all of the applicant’s income derived in that tax12 able year which would have constituted net earnings from 

13 self-employment for purposes of chapter 2 of such Code (not14 withstanding paragraphs (4) and (5) of section 1402(c)) ex15 cept for the exemption under section 1402(e)(1) of such 

16 Code. 

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

18 with respect to service performed (to the extent specified in 

19 such subsection) in taxable years beginning after December 

20 31, 2025, and with respect to monthly insurance benefits 

21 payable under title II of the Social Security Act on the basis 

22 of the wages and self-employment income of any individual 

23 for months in or after the calendar year in which such indi24 vidual’s application for revocation (as described in such 

25 subsection) is effective (and lump-sum death payments payVerDate Sep 11 2014 23:55 Dec 01, 2023 Jkt 049200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6203 E:\BILLS\H6068.RH H6068

kjohnson on DSK7ZCZBW3PROD with $$_JOB
5 

•HR 6068 RH

1 able under such title on the basis of such wages and self2 employment income in the case of deaths occurring in or 

3 after such calendar year). 

4 SEC. 3. REPORT TO CONGRESS. 

5 Not later than 90 days after the date of enactment of 

6 this Act, the Commissioner of Internal Revenue, in con7 sultation with the Commissioner of Social Security, shall 

8 develop and submit to the Committee on Ways and Means 

9 of the House of Representatives and the Committee on Fi10 nance of the Senate a plan to inform duly ordained, com11 missioned, or licensed ministers of a church, members of 

12 a religious order, and Christian Science practitioners of 

13 their eligibility to revoke any prior election of exemption 

14 from Social Security participation. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
Union Calendar No. 232 

118TH CONGRESS 

1ST SESSION H. R. 6068 

[Report No. 118–288] 

A BILL 

To allow a period in which members of the clergy 

coverage, and for other purposes. may revoke their exemption from Social Security 

DECEMBER 1, 2023 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


kjohnson on DSK7ZCZBW3PROD with $$_JOB