House Bill 227
119th Congress(2025-2026)
Clergy Act
Introduced
Introduced in House on Jan 7, 2025
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
227
Congress
119
Policy Area
Social Welfare
Social Welfare
Primary focus of measure is public assistance and Social Security programs; social services matters, including community service, volunteer, and charitable activities. Measures concerning such health programs as Medicare and Medicaid may fall under Health policy area.
No House votes have been held for this bill.
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 (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment.
The IRS 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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01/07/2026
Placed on the Union Calendar, Calendar No. 370.
01/07/2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
12/10/2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
12/10/2025
Committee Consideration and Mark-up Session Held
01/07/2025
Referred to the House Committee on Ways and Means.
01/07/2025
Introduced in House
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Public Record
Record Updated
Feb 27, 2026 7:20:22 PM