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United States · Bill · S

S. 4126 (118th)

Clergy Act

referredUnited States· United States Congress· EN

Introduced

16 April 2024

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

27 May 2025

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.

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Documents

3 official files

Introduced in Senate (text)

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