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HOUSE 6068118th CongressPlaced on the Union Calendar, Calendar No. 232.

Clergy Act

Last Action
12/1/2023

Actions

  • 2023-12-01Placed on the Union Calendar, Calendar No. 232.
  • 2023-12-01Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-288.
  • 2023-12-01Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-288.
  • 2023-11-02Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
  • 2023-11-02Committee Consideration and Mark-up Session Held
  • 2023-10-26Referred to the House Committee on Ways and Means.
  • 2023-10-26Introduced in House
  • 2023-10-26Introduced in House

CRS Summary

As of 2023-12-01 (07)

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 for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment.

The Internal Revenue Service 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.

Cosponsors (13)

  • MIKE THOMPSON (D-CA)
  • Juan Ciscomani (R-AZ)
  • Jodey Arrington (R-TX)
  • Gus Bilirakis (R-FL)
  • Suzan DelBene (D-WA)
  • Ron Estes (R-KS)
  • Mike Garcia (R-CA)
  • Mike Kelly (R-PA)
  • Darin LaHood (R-IL)
  • Adrian Smith (R-NE)
  • Lloyd Smucker (R-PA)
  • Michelle Steel (R-CA)
  • Brad Wenstrup (R-OH)

Subjects

  • Congressional oversight
  • Income tax exclusion
  • Religion
  • Social security and elderly assistance
  • Tax administration and collection, taxpayers
Read on Congress.gov

Sourced from Congress.gov (public domain).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.