Clergy Act
Summary
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.
- Last Action
- 2/19/2025
Actions
- 2025-02-19Read twice and referred to the Committee on Finance.
- 2025-02-19Introduced in Senate
CRS Summary
As of 2025-02-19 (00)
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 (3)
- Maggie Hassan (D-NH)
- Christopher Coons (D-DE)
- James Lankford (R-OK)
Subjects
- Congressional oversight
- Income tax exclusion
- Religion
- Social security and elderly assistance
- Tax administration and collection, taxpayers
Sourced from Congress.gov (public domain).
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