[Congressional Record Volume 172, Number 73 (Monday, April 27, 2026)]
[House]
[Pages H3115-H3116]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
CLERGY ACT
Mr. CAREY. Mr. Speaker, I move to suspend the rules and pass the bill
(H.R. 227) to allow a period in which members of the clergy may revoke
their exemption from Social Security coverage, and for other purposes,
as amended.
The Clerk read the title of the bill.
The text of the bill is as follows:
H.R. 227
Be it enacted by the Senate and House of Representatives 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 EXEMPTION FROM
SOCIAL SECURITY COVERAGE.
(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 Commissioner 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 taxable year
beginning after December 31, 2028, or with respect to the
applicant's second taxable year beginning after such date,
and for all succeeding taxable years; and the applicant 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
taxable year which would have constituted net earnings from
self-employment for purposes of chapter 2 of such Code
(notwithstanding paragraphs (4) and (5) of section 1402(c))
except 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 individual's
application for revocation (as described in such subsection)
is effective (and lump-sum death payments payable under such
title on the basis
[[Page H3116]]
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 consultation
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 Finance of the Senate a
plan to inform duly ordained, commissioned, 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.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from
Ohio (Mr. Carey) and the gentleman from California (Mr. Thompson) each
will control 20 minutes.
The Chair recognizes the gentleman from Ohio.
General Leave
Mr. CAREY. Mr. Speaker, I ask unanimous consent that all Members may
have 5 legislative days to revise and extend their remarks and include
extraneous material on the bill under consideration.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Ohio?
There was no objection.
Mr. CAREY. Mr. Speaker, I reserve the balance of my time.
Mr. THOMPSON of California. Mr. Speaker, I yield myself such time as
I may consume.
Mr. Speaker, I rise today in support of the Clergy Act.
First, I thank my colleague Mr. Fong for his partnership on this
issue. This is how the legislative process should work: Democrats and
Republicans coming together to solve real problems for our
constituents.
For nearly 90 years, Social Security has done exactly what it has
promised: protected workers, retirees, and people with disabilities;
and kept families out of poverty.
Since it works, our responsibility is pretty simple: to make it
easier and not harder for Americans to access and benefit from the
Social Security program.
Under current law, members of the clergy can opt out of paying Social
Security if they choose not to receive benefits. The Clergy Act
provides a 2-year window for clergy members to opt back in, to
contribute, and to secure the earned benefits that they may have
previously foregone.
Clergy serve as pillars of their communities, offering guidance and
support in moments that matter the most. This bill ensures that they
will have the opportunity to participate fully in a system that has
strengthened generations of American families.
Mr. Speaker, I reserve the balance of my time.
{time} 1700
Mr. CAREY. Mr. Speaker, I yield such time as he may consume to the
gentleman from California (Mr. Fong).
Mr. FONG. Mr. Speaker, I rise in support of my bill H.R. 227, the
Clergy Act. This bipartisan legislation, cosponsored by my fellow
California Congressman Mike Thompson, would create a one-time re-
enrollment window for pastors and other clergy members who have
previously opted out of Social Security, many in their youth, to
voluntarily opt back in.
For decades, members of the clergy have made the permanent decision
of opting out of Social Security. While this choice was made with good
intentions, many faith leaders experience significant financial
hardship as they approach retirement.
Our local pastors and ministers are the backbone of our communities,
providing critical spiritual guidance in the Central Valley, throughout
California, and across the Nation. This legislation empowers them to
take greater control over their own financial futures.
As lawmakers, we have a fundamental responsibility to strengthen
Social Security in its current form while providing a pillar of
protection for our seniors, including our faith leaders.
The Clergy Act is a commonsense solution to a nonpartisan problem,
which is why I am proud it passed the Ways and Means Committee
unanimously on a 40-0 vote.
I commend Congressman Mike Thompson for his leadership and
partnership, and I thank Chairman Smith, Congressman Mike Thompson,
again, the House Ways and Means Committee members and staff, and all
those who supported this critical legislation.
I urge support for this bill and hope to ensure those who have given
so much are not left behind in retirement.
Mr. THOMPSON of California. Mr. Speaker, I have no further speakers.
I am prepared to close, and I yield myself the balance of my time.
Mr. Speaker, if we are serious about strengthening Social Security,
we can't stop at incremental fixes. We must also protect the program
from efforts that would weaken this great program.
We have heard calls for so-called reforms or tough choices. Let's be
clear about what that means: cutting benefits, raising retirement age,
or moving toward privatization--steps that undermine the guaranteed
security Americans rely on.
Democrats reject that approach. We believe Social Security is a
promise, not a bargaining chip.
Today, we have an opportunity to do something constructive. The
Clergy Act is a practical, bipartisan step that expands access to
Social Security and strengthens retirement security for those who serve
our communities every day.
We can choose to build on what works, or we can risk it. I urge my
colleagues to support this legislation. Let's build on what works.
I want to thank Congressman Fong, who has been a great partner in
this effort. This is important legislation. It will help the people
that we represent and the people that our colleagues represent across
this country.
Mr. Speaker, I urge my colleagues to vote for this bill, and I yield
back the balance of my time.
Mr. CAREY. Mr. Speaker, I encourage my colleagues to support this
legislation, and I yield back the balance of my time.
The SPEAKER pro tempore. The question is on the motion offered by the
gentleman from Ohio (Mr. Carey) that the House suspend the rules and
pass the bill, H.R. 227, as amended.
The question was taken.
The SPEAKER pro tempore. In the opinion of the Chair, two-thirds
being in the affirmative, the ayes have it.
Mr. CAREY. Mr. Speaker, on that I demand the yeas and nays.
The yeas and nays were ordered.
The SPEAKER pro tempore. Pursuant to clause 8 of rule XX, further
proceedings on this motion will be postponed.
____________________