HR 6068 United States House · 118th Congress

Clergy Act

This bill allows ordained ministers, members of religious orders, and Christian Science practitioners who currently have Social Security exemptions to revoke that exemption. They can file an application by the due date of their second tax year after December 31, 2025 (2027), choosing to pay Social Security taxes starting in 2026 or 2027. Once revoked, the exemption cannot be reinstated, and late filings require back payment of taxes for the affected year. The IRS must also create a plan within 90 days to inform clergy about this option.
Bill status in committee 1 of 4 stages cleared
Introduction
Oct 2023
Committee Review
Floor Vote
President
Introduced Oct 26, 2023 Last action Dec 1, 2023
Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions
6
Key actions
2
Committee
3
Amendments
1
Dec 1, 2023
Lower · Passed
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-288.
lower
Nov 2, 2023
Introduced
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
lower
Nov 2, 2023
Lower · Passed
Committee Consideration and Mark-up Session Held
lower
Oct 26, 2023
Committee
Referred to the House Committee on Ways and Means.
lower
Oct 26, 2023
Introduced
Introduced in House
lower
1 primary · 13 co-sponsors

Sponsors