Clergy Act

1/24/2024, 8:00 PM

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.

Congress
118

Number
HR - 6068

Introduced on
2023-10-26

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

12/1/2023

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and 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.

Alternative Names
Official Title as IntroducedTo allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes.

Policy Areas
Social Welfare

Potential Impact
Congressional oversight
Income tax exclusion
Religion
Social security and elderly assistance
Tax administration and collection, taxpayers

Comments

Recent Activity

Latest Summary1/24/2024

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, s...


Latest Action12/1/2023
Placed on the Union Calendar, Calendar No. 232.