I 
116TH CONGRESS 
2D SESSION 
H. R. 5904 
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 
FEBRUARY 13, 2020 
Mr. MCCARTHY (for himself, Mr. THOMPSON of California, and Mrs. 
HARTZLER) introduced the following bill; which was referred to the Com-
mittee 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. 
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 of 2020’’. 
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 ex-
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emption which has been received under section 1402(e)(1) 
of such Code by a duly ordained, commissioned, or li-
censed 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 Commissioner of Internal Revenue), if such applica-
tion is filed no later than the due date of the Federal in-
come tax return (including any extension thereof) for the 
applicant’s second taxable year beginning after December 
31, 2020. Any such revocation shall be effective (for pur-
poses 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 taxable year beginning after De-
cember 31, 2020, or with respect to the applicant’s second 
taxable year beginning after such date, and for all suc-
ceeding taxable years; and the applicant for any such rev-
ocation may not thereafter again file an application for 
an exemption under such section 1402(e)(1). If the appli-
cation 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 accom-
panied by payment in full of an amount equal to the total 
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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 taxable year 
which would have constituted net earnings from self-em-
ployment for purposes of chapter 2 of such Code (notwith-
standing 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 De-
cember 31, 2020, 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 individual’s application for revocation (as 
described in such subsection) is effective (and lump-sum 
death payments payable 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). 
Æ 
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