I 

118TH CONGRESS 

1ST SESSION H. R. 6068 

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 

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’’. 


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1 SEC. 2. REVOCATION BY MEMBERS OF THE CLERGY OF EX2 EMPTION FROM SOCIAL SECURITY COV3 ERAGE. 

4 (a) IN GENERAL.—Notwithstanding section 

5 1402(e)(4) of the Internal Revenue Code of 1986, any ex6 emption which has been received under section 1402(e)(1) 

7 of such Code by a duly ordained, commissioned, or li8 censed minister of a church, a member of a religious order, 

9 or a Christian Science practitioner, and which is effective 

10 for the taxable year in which this Act is enacted, may be 

11 revoked by filing an application therefor (in such form and 

12 manner, and with such official, as may be prescribed by 

13 the Commissioner of Internal Revenue), if such applica14 tion is filed no later than the due date of the Federal in15 come tax return (including any extension thereof) for the 

16 applicant’s second taxable year beginning after December 

17 31, 2025. Any such revocation shall be effective (for pur18 poses of chapter 2 of the Internal Revenue Code of 1986 

19 and title II of the Social Security Act (42 U.S.C. 401 et 

20 seq.)), as specified in the application, either with respect 

21 to the applicant’s first taxable year beginning after De22 cember 31, 2025, or with respect to the applicant’s second 

23 taxable year beginning after such date, and for all suc24 ceeding taxable years; and the applicant for any such rev25 ocation may not thereafter again file an application for 

26 an exemption under such section 1402(e)(1). If the appliVerDate Sep 11 2014 17:20 Oct 28, 2023 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H6068.IH H6068

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1 cation is filed after the due date of the applicant’s Federal 

2 income tax return for a taxable year and is effective with 

3 respect to that taxable year, it shall include or be accom4 panied by payment in full of an amount equal to the total 

5 of the taxes that would have been imposed by section 1401 

6 of the Internal Revenue Code of 1986 with respect to all 

7 of the applicant’s income derived in that taxable year 

8 which would have constituted net earnings from self-em9 ployment for purposes of chapter 2 of such Code (notwith10 standing paragraphs (4) and (5) of section 1402(c)) ex11 cept for the exemption under section 1402(e)(1) of such 

12 Code. 

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

14 with respect to service performed (to the extent specified 

15 in such subsection) in taxable years beginning after De16 cember 31, 2025, and with respect to monthly insurance 

17 benefits payable under title II of the Social Security Act 

18 on the basis of the wages and self-employment income of 

19 any individual for months in or after the calendar year 

20 in which such individual’s application for revocation (as 

21 described in such subsection) is effective (and lump-sum 

22 death payments payable under such title on the basis of 

23 such wages and self-employment income in the case of 

24 deaths occurring in or after such calendar year). 


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1 SEC. 3. REPORT TO CONGRESS. 

2 Not later than 90 days after the date of enactment 

3 of this Act, the Commissioner of Internal Revenue, in con4 sultation with the Commissioner of Social Security, shall 

5 develop and submit to Congress a plan to inform duly or6 dained, commissioned, or licensed ministers of a church, 

7 members of a religious order, and Christian Science prac8 titioners of their eligibility to revoke any prior election of 

9 exemption from Social Security participation. 

Æ 


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