Clergy Act Becomes Public Law 119-125
The law creates a two‑year window for clergy who opted out of Social Security and Medicare taxes to opt back in, according to the enacted statute.
The Clergy Act (H.R. 227) became Public Law 119‑125 on October 20, 2026.
The act establishes a two‑year window for clergy members who opted out of Social Security and Medicare taxes to opt back in. Clergy may revoke their exemption by filing an IRS application by the due date of their federal income tax return for the second taxable year after December 31, 2028. The due date is April 15, 2031, unless an extension is obtained. A revocation may take effect in taxable year 2029 or 2030. A revocation is permanent.
Under current law, certain ministers, members of religious orders, and Christian Science practitioners may apply to the IRS for exemption from Social Security and Medicare taxes on ministerial earnings on religious or conscientious grounds. Individuals approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable. Clergy members who opt back in generally need ten years of covered employment, forty credits, to be eligible for benefits.
The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions under the act’s changes.
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Clergy Act (Public Law 119-125)
The Clergy Act (H.R. 227) became Public Law 119-125 on October 20, 2026.
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Facts this version was allowed to use
- The Clergy Act (H.R. 227) became Public Law 119-125 on October 20, 2026.
- The Clergy Act establishes a two-year window for clergy members who opted out of Social Security and Medicare taxes to opt back in.
- The Clergy Act is Public Law 119-125.
- Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object on religious or conscientious grounds may apply to the IRS for exemption from Social Security and Medicare taxes on ministerial earnings.
- Individuals approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment.
- Under current law, the exemption is irrevocable.
- Under the act, clergy members may revoke their exemption by filing an application with the IRS by the due date of their federal income tax return for the second taxable year after December 31, 2028.
- The due date is April 15, 2031, unless an individual obtains an extension to file their taxes.
- A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030.
- Under the act, a revocation is permanent.
- Clergy members who opt back in generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits.
- The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions under the act's changes.
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