HR 227 United States House · 119th Congress

Clergy Act

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.

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2026

House Passage

Apr 2026

Senate Passage

President

Introduced Jan 7, 2025 Last action Apr 28, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced in House → Engrossed in House · 3 edits · Apr 27, 2026

MINOR

The Engrossed version of HR 227 (the Clergy Act) pushes all key deadlines back by one year, from 2027 to 2028. This gives clergy members an additional year to decide whether to revoke their existing exemption from Social Security coverage and file the required application.

TIMELINE

The deadline for clergy to file a revocation application was extended from the due date of the second taxable year beginning after December 31, 2027 to the second taxable year beginning after December 31, 2028.

The earliest effective date for a revocation was changed from the first taxable year beginning after December 31, 2027 to the first taxable year beginning after December 31, 2028.

The effective date provision in subsection (b) was updated to apply to service performed in taxable years beginning after December 31, 2028 instead of December 31, 2027.

Floor votes · House Apr 27, 2026

How they voted

350–5

Passed · 74 other

Total votes 429

Apr 27, 2026

D Democratic212

183 Yea 1 Nay 28

86% Yea

I Independent1

1 Yea

100% Yea

R Republican216

166 Yea 4 Nay 46

76% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 28, 2026

Committee

Received in the Senate and Read twice and referred to the Committee on Finance.

upper

Apr 27, 2026

Introduced

On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)

lower

Apr 27, 2026

Lower · Passed

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)

lower

Apr 27, 2026

Introduced

Mr. Carey moved to suspend the rules and pass the bill, as amended.

lower

Jan 7, 2026

Lower · Passed

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.

lower

Dec 10, 2025

Introduced

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.

lower

Dec 10, 2025

Lower · Passed

Committee Consideration and Mark-up Session Held

lower

Jan 7, 2025

Committee

Referred to the House Committee on Ways and Means.

lower

Jan 7, 2025

Introduced

Introduced in House

lower

1 primary · 21 co-sponsors