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Standard Summary
Comprehensive overview in 1-2 paragraphs
The Clergy Act allows clergy members to revoke their exemption from Social Security coverage during a specified period.
Key Points
- 1Provides window for clergy to revoke Social Security exemption by due date of second tax return after December 31, 2027
- 2Allows revocation effective for first or second taxable year after 2027
- 3Requires payment of back taxes if revoking after tax return due date
- 4Prohibits re-filing for exemption after revocation
- 5Requires IRS and Social Security to develop outreach plan
Impact Areas
Clergy and religious workersSocial Security systemTax complianceReligious organizationsFederal benefits administration
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