IB 
Union Calendar No. 370 
119TH CONGRESS 
2D SESSION 
H. R. 227 
[Report No. 119–425] 
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 
JANUARY 7, 2025 
Mr. FONG (for himself, Mr. THOMPSON of California, and Mr. KELLY of 
Pennsylvania) introduced the following bill; which was referred to the 
Committee on Ways and Means 
JANUARY 7, 2026 
Additional sponsors: Mr. CISCOMANI, Mr. LAHOOD, Ms. DELBENE, Mr. 
SMUCKER, Mr. YAKYM, Mr. ESTES, Mr. SMITH of Nebraska, Mr. CAREY, 
Mr. MORAN, Mr. BILIRAKIS, Ms. TENNEY, Mr. MURPHY, Mr. PANETTA, 
Ms. VAN DUYNE, Ms. LETLOW, Mr. COSTA, Mr. SUOZZI, Mr. DAVIS of 
Illinois, and Mr. FITZPATRICK 
JANUARY 7, 2026 
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 January 7, 2025] 
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A BILL 
To allow a period in which members of the clergy may 
revoke their exemption from Social Security coverage, 
and for other purposes. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Clergy Act’’. 
SEC. 2. REVOCATION BY MEMBERS OF THE CLERGY OF EX-
EMPTION 
FROM 
SOCIAL 
SECURITY 
COV-
ERAGE. 
(a) IN GENERAL.—Notwithstanding section 1402(e)(4) 
of the Internal Revenue Code of 1986, any exemption which 
has been received under section 1402(e)(1) of such Code by 
a duly ordained, commissioned, or licensed minister of a 
church, a member of a religious order, or a Christian 
Science practitioner, and which is effective for the taxable 
year in which this Act is enacted, may be revoked by filing 
an application therefor (in such form and manner, and 
with such official, as may be prescribed by the Commis-
sioner of Internal Revenue), if such application is filed no 
later than the due date of the Federal income tax return 
(including any extension thereof) for the applicant’s second 
taxable year beginning after December 31, 2028. Any such 
revocation shall be effective (for purposes of chapter 2 of 
the Internal Revenue Code of 1986 and title II of the Social 
Security Act (42 U.S.C. 401 et seq.)), as specified in the 
application, either with respect to the applicant’s first tax-
able year beginning after December 31, 2028, or with re-
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spect to the applicant’s second taxable year beginning after 
such date, and for all succeeding taxable years; and the ap-
plicant for any such revocation may not thereafter again 
file an application for an exemption under such section 
1402(e)(1). If the application is filed after the due date of 
the applicant’s Federal income tax return for a taxable year 
and is effective with respect to that taxable year, it shall 
include or be accompanied by payment in full of an amount 
equal to the total of the taxes that would have been imposed 
by section 1401 of the Internal Revenue Code of 1986 with 
respect to all of the applicant’s income derived in that tax-
able year which would have constituted net earnings from 
self-employment for purposes of chapter 2 of such Code (not-
withstanding paragraphs (4) and (5) of section 1402(c)) ex-
cept for the exemption under section 1402(e)(1) of such 
Code. 
(b) EFFECTIVE DATE.—Subsection (a) shall apply 
with respect to service performed (to the extent specified in 
such subsection) in taxable years beginning after December 
31, 2028, and with respect to monthly insurance benefits 
payable under title II of the Social Security Act on the basis 
of the wages and self-employment income of any individual 
for months in or after the calendar year in which such indi-
vidual’s application for revocation (as described in such 
subsection) is effective (and lump-sum death payments pay-
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able under such title on the basis of such wages and self- 
employment income in the case of deaths occurring in or 
after such calendar year). 
SEC. 3. REPORT TO CONGRESS. 
Not later than 90 days after the date of enactment of 
this Act, the Commissioner of Internal Revenue, in con-
sultation with the Commissioner of Social Security, shall 
develop and submit to the Committee on Ways and Means 
of the House of Representatives and the Committee on Fi-
nance of the Senate a plan to inform duly ordained, com-
missioned, or licensed ministers of a church, members of 
a religious order, and Christian Science practitioners of 
their eligibility to revoke any prior election of exemption 
from Social Security participation. 
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Union Calendar No. 370 
119TH CONGRESS 
2D SESSION 
H. R. 227 
[Report No. 119–425] 
A BILL 
To allow a period in which members of the clergy 
may revoke their exemption from Social Security 
coverage, and for other purposes. 
JANUARY 7, 2026 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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21:08 Jan 07, 2026
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