Clergy Act

The Clergy Act would create a limited two-year opportunity for members of the clergy and Christian Science practitioners to change their minds about exemptions from Social Security and Medicare taxes. Currently, these individuals can apply for permanent exemptions from these taxes if they object to participating in public insurance programs on religious or conscientious grounds. However, once granted, these exemptions are irrevocable, meaning those who obtained them cannot later choose to participate in Social Security and Medicare even if their circumstances or beliefs change.

If enacted, this bill would allow eligible clergy and practitioners to revoke their prior exemptions during a defined two-year period. The bill would also require the Internal Revenue Service to develop and implement a plan to inform affected individuals about their eligibility to revoke these exemptions. This change could allow some clergy members who previously opted out to regain access to Social Security and Medicare benefits, though they would need to have qualifying work credits from other employment to receive benefits.