[119th Congress Public Law 125]
[From the U.S. Government Publishing Office]



[[Page 140 STAT. 1076]]

Public Law 119-125
119th Congress

                                 An Act


 
   To allow a period in which members of the clergy may revoke their 
         exemption from Social Security coverage, and for other 
            purposes. <<NOTE: Oct. 20, 2026 -  [H.R. 227]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Clergy Act.>> 
SECTION 1. <<NOTE: 26 USC 1 note.>> SHORT TITLE.

    This Act may be cited as the ``Clergy Act''.
SEC. 2. <<NOTE: Effective dates. 26 USC 1402 note.>> REVOCATION BY 
                    MEMBERS OF THE CLERGY OF EXEMPTION FROM SOCIAL 
                    SECURITY COVERAGE.

    (a) <<NOTE: Deadline.>> 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) <<NOTE: Applicability.>> 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

[[Page 140 STAT. 1077]]

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).
SEC. 3. <<NOTE: Plan.>> 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.

    Approved October 20, 2026.

LEGISLATIVE HISTORY--H.R. 227:
---------------------------------------------------------------------------

HOUSE REPORTS: No. 119-425 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 172 (2026):
            Apr. 27, considered and passed House.
            Sept. 30, considered and passed Senate.

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