{"format":1,"id":"119-hr-227","congress":119,"number":"H.R. 227","kind":"bill","group":"bills","title":"Clergy Act","title_source":"Short Title(s) as Passed House","official_title":"To allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes.","titles":[{"type":"Official Title as Introduced","title":"To allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes."},{"type":"Short Titles from ENR (Enrolled) bill text","title":"Clergy Act"},{"type":"Display Title","title":"Clergy Act"},{"type":"Short Titles from RFS (Referred to Senate) bill text","title":"Clergy Act"},{"type":"Official Title from EH (Engrossed in House) bill text","title":"To allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes."},{"type":"Short Title(s) as Passed House","title":"Clergy Act"},{"type":"Short Title(s) as Reported to House","title":"Clergy Act"},{"type":"Short Title(s) as Introduced","title":"Clergy Act"}],"outcome":"became_law","law_number":"Public Law 119-125","introduced":"2025-01-07","chambers":{"house":{"status":"roll_call","date":"2026-04-27","vote":{"id":"119-2026-h139","question":"On Motion to Suspend the Rules and Pass, as Amended","title":"Clergy Act","result":"Passed","yea":350,"nay":5,"present":0,"not_voting":74,"source":"https://clerk.house.gov/evs/2026/roll139.xml"}},"senate":{"status":"voice","date":"2026-09-30","vote":null,"how":"unanimous_consent","words":"Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent."}},"president":{"status":"signed","date":"2026-10-20"},"vice_president_tie_breaker":null,"latest_action":{"text":"Became Public Law No: 119-125.","date":"2026-10-20"},"nominees":null,"amendments":[],"other_votes":[],"crs_summary":{"date":"2025-01-07","stage":"Introduced in House","blocks":[{"k":"h","t":"Clergy Act"},{"k":"p","t":"This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment."},{"k":"p","t":"The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes."}],"words":108},"summary":{"main_subject":{"text":"Allows ministers of a church, members of a religious order, and Christian Science practitioners who hold an exemption from Social Security coverage to revoke it during a set period, and requires a plan to inform them of that option.","cites":[{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/227/text/enr#H93C502C0057247C3B69A6A2726AA8DDF:~:text=2.%20Revocation%20by%20members%20of%20the%20clergy"},{"label":"Sec. 3","href":"https://www.congress.gov/bill/119th-congress/house-bill/227/text/enr#H20A1E7D9471B4B87B2B4EDC0B84DA18E:~:text=3.%20Report%20to%20congress"}]},"core_areas":["Revocation of clergy exemption from Social Security coverage"],"what_it_does":[{"text":"Allows a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner to revoke an exemption received under section 1402(e)(1) of the Internal Revenue Code of 1986 by filing an application.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/227/text/enr#H93C502C0057247C3B69A6A2726AA8DDF:~:text=2.%20Revocation%20by%20members%20of%20the%20clergy"}},{"text":"Requires the revocation application to be filed no later than the due date of the Federal income tax return, including any extension, for the applicant's second taxable year beginning after December 31, 2028.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/227/text/enr#H93C502C0057247C3B69A6A2726AA8DDF:~:text=2.%20Revocation%20by%20members%20of%20the%20clergy"}},{"text":"Makes a revocation effective, as the application specifies, for the applicant's first or second taxable year beginning after December 31, 2028, and for all later taxable years, and bars the applicant from applying for the exemption again.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/227/text/enr#H93C502C0057247C3B69A6A2726AA8DDF:~:text=2.%20Revocation%20by%20members%20of%20the%20clergy"}},{"text":"Requires an application filed after the tax return due date for a taxable year, and effective for that year, to include payment in full of the taxes under section 1401 of the Internal Revenue Code of 1986 that the exemption had prevented for that year.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/227/text/enr#H93C502C0057247C3B69A6A2726AA8DDF:~:text=2.%20Revocation%20by%20members%20of%20the%20clergy"}},{"text":"Applies the change to service performed in taxable years beginning after December 31, 2028, and to Social Security monthly insurance benefits and lump-sum death payments for months or deaths in or after the calendar year the revocation takes effect.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/119th-congress/house-bill/227/text/enr#H93C502C0057247C3B69A6A2726AA8DDF:~:text=2.%20Revocation%20by%20members%20of%20the%20clergy"}},{"text":"Requires the Commissioner of Internal Revenue, in consultation with the Commissioner of Social Security, to submit to the House Committee on Ways and Means and the Senate Committee on Finance, within 90 days of enactment, a plan to inform eligible clergy of their eligibility to revoke an exemption.","cite":{"label":"Sec. 3","href":"https://www.congress.gov/bill/119th-congress/house-bill/227/text/enr#H20A1E7D9471B4B87B2B4EDC0B84DA18E:~:text=3.%20Report%20to%20congress"}}],"unexpected":[],"version":{"type":"Enrolled Bill","date":null,"rule":"enrolled","href":"https://www.congress.gov/bill/119th-congress/house-bill/227/text/enr"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-10-09","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/119th-congress/house-bill/227","text":"https://www.congress.gov/bill/119th-congress/house-bill/227/text"},"card":{"image":"card/item/119-hr-227.png","v":"7f158c13db0d","alt":"Votes on Record. H.R. 227, 119th Congress: Clergy Act. House: 350 Yea, 5 Nay. Senate: unanimous consent. Outcome: Became law, 20 Oct 2026."}}