The Clergy Act lets members of the clergy revoke their exemption from Social Security, allowing them to receive benefits in the future. This change is important for clergy who want to ensure they are covered by Social Security for retirement or disability benefits.
Clergy Act 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. 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.
1. This bill allows clergy members to cancel their exemption from Social Security coverage. 2. Clergy must apply to revoke their exemption by a specific deadline. 3. The revocation can take effect for their income starting in 2029 or later. 4. Clergy will not be able to apply for exemption again after revoking it. 5. The IRS will inform eligible clergy about their options regarding Social Security.
This bill affects ordained ministers, members of religious orders, and Christian Science practitioners.