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Clergy Act
3/14/2025, 3:38 AM
Summary of Bill S 639
The bill would establish a specific period of time during which clergy members could choose to revoke their exemption and begin paying into the Social Security system. This would allow them to receive the same benefits as other workers, providing them with a safety net in their retirement years.
In addition to addressing the issue of Social Security coverage for clergy members, the bill also includes provisions for other purposes. While the specific details of these provisions are not outlined in the summary, it is clear that the bill aims to ensure fairness and equality in the treatment of clergy members when it comes to Social Security benefits. Overall, the Clergy Social Security Parity Act seeks to give clergy members the option to participate in the Social Security system, providing them with important benefits and protections that they may currently be missing out on.
Congressional Summary of S 639
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.

