Clergy Act

The Clergy Act would create a limited two-year period during which members of the clergy and Christian Science practitioners could change their minds about a religious exemption from Social Security and Medicare taxes. Currently, these individuals can apply for an irrevocable exemption if they object to participating in public insurance programs on religious or conscientious grounds, but once granted, this exemption cannot be reversed. If enacted, this bill would allow them to revoke that exemption and begin participating in Social Security and Medicare, potentially qualifying for retirement and health benefits.

Under the bill's provisions, the Internal Revenue Service would be required to develop and implement a plan to inform eligible clergy members and Christian Science practitioners about their ability to revoke prior exemptions. This would give individuals who made the exemption choice earlier in their careers an opportunity to reconsider and gain access to Social Security and Medicare benefits they would otherwise forgo. The bill is currently in the early stages of the legislative process, having been introduced in the Senate and referred to committee.