The "Clergy Act" allows ministers, religious order members, and Christian Science practitioners to revoke their exemption from social security coverage. They can do so by filing an application by their second taxable year after December 31, 2028. If the application is made after the due date, it must include payment of the applicable taxes. This change takes effect for services performed and benefits paid after December 31, 2028. The IRS and Social Security Administration will develop a plan to inform eligible individuals of this option.