S 639
Clergy Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 7:00 AM
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Bill overview
This bill, the Clergy Act, allows members of the clergy and Christian Science practitioners who previously received an exemption from Social Security and Medicare taxes on their ministerial earnings to revoke that exemption within a two-year window. To do so, they must file an application with the IRS by the due date of their Federal income tax return for the second taxable year after December 31, 2027. The bill also requires the IRS to create a plan to inform eligible clergy members about this new option and includes provisions for paying any outstanding taxes related to the income covered by the exemption.
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