Clergy Act

What this measure contains

Clergy Act This act establishes a two-year window for members of the clergy who have opted out of Social Security and Medicare taxes (and are thus ineligible for benefits under those programs) to opt back in. Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an exemption from Social Security and Medicare taxes on ministerial earnings. Individuals who are approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable. Under the act, clergy members may choose to revoke their exemption by filing an application with the IRS by the due date of their federal income tax return for the second taxable year after December 31, 2028 (i.e., April 15, 2031, unless an individual obtains an extension to file their taxes). A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030. A revocation under the act is permanent. Clergy members who opt back in will generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits, as is currently required for these programs. The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.

The latest Congressional Research Service summary in the bill's GovInfo status record, or its official title when no summary has been published. Amendments can change the wording; read a specific version for its complete provisions.

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Bill text and versions

Drafts can change as a measure moves through Congress. Check the version attached to a recorded vote.

• Enrolled Bill · Official document ↗
• Referred in Senate · Official document ↗· Apr 28, 2026
• Engrossed in House · Official document ↗· Apr 27, 2026
• Reported in House · Official document ↗· Jan 7, 2026
• Introduced in House · Official document ↗· Jan 7, 2025
• Public Law · Official document ↗· Oct 21, 2026

Legislative path

Each stage below is a House or Senate floor decision: every recorded roll call on this measure, plus passage by voice vote or unanimous consent, which records no individual votes. Each stage shows the latest version published before that day; the chamber may have voted on an amended text. Roll calls name every member. A member's row follows their votes, and a highlighted vote marks where they voted for advancing the measure at one stage and against it at another (passage, cloture, motions to proceed, agreeing to the other chamber's version). Amendments and motions such as recommit or table don't count as a change, because an aye there isn't a vote for the measure.

1. Introduced in House
2. Reported in House
3. Engrossed in Houseby House suspend rules and pass
4. Referred in Senate
5. Enrolled Bill
6. Public Law

Decision stages

1. Apr 27, 2026 · House

   House suspend rules and pass on Reported in House: Passed, reported as Engrossed in House

   350 aye · 5 no · 74 not voting · Source roll call

2. Sep 30, 2026 · Senate

   Senate passage (unanimous consent) on Referred in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)

   No recorded vote

House members along the path

Aye yea or aye · No nay or no · Present · NV not voting · Changed reversed on advancing the measure

Members are identified by the Bioguide ID in each roll call, not by name. Not voting is not a no vote; a blank cell means the member wasn't listed for that roll call.Congress.gov actions ↗

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Legislative history

1. Jan 7, 2025

   Introduced in House

2. Jan 7, 2025

   Referred to the House Committee on Ways and Means.

3. Dec 10, 2025

   Committee Consideration and Mark-up Session Held

4. Dec 10, 2025

   Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.

5. Jan 7, 2026

   Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.

6. Jan 7, 2026

   Placed on the Union Calendar, Calendar No. 370.

7. Apr 27, 2026

   Mr. Carey moved to suspend the rules and pass the bill, as amended.

8. Apr 27, 2026

   Considered under suspension of the rules. (consideration: CR H3115-3116)

9. Apr 27, 2026

   DEBATE - The House proceeded with forty minutes of debate on H.R. 227.

10. Apr 27, 2026

    At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

11. Apr 27, 2026

    Considered as unfinished business. (consideration: CR H3118-3119)

12. Apr 27, 2026

    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)

13. Apr 27, 2026

    On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)

14. Apr 27, 2026

    Motion to reconsider laid on the table Agreed to without objection.

15. Apr 28, 2026

    Received in the Senate and Read twice and referred to the Committee on Finance.

16. Sep 30, 2026

    Senate Committee on Finance discharged by Unanimous Consent.

17. Sep 30, 2026

    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

18. Sep 30, 2026

    Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)

19. Oct 14, 2026

    Message on Senate action sent to the House.

20. Oct 15, 2026

    Presented to President.

21. Oct 20, 2026

    Signed by President.

22. Oct 20, 2026

    Became Public Law No: 119-125.

Bill sponsors