Clergy get one shot to join Social Security—but only if they can pay back taxes
H.R. 227 — Clergy Act · Filed by Vince Fong (R-CA) · 21 cosponsors · Introduced Jan 7, 2025 · Passed chamber
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What it does
This bill creates a one-time window (through mid-2030) for clergy members, religious order members, and Christian Science practitioners who previously opted out of Social Security to revoke that exemption and begin paying into the system. Those who revoke must pay back taxes owed for the years they were exempt, and once revoked, the exemption cannot be re-elected. The IRS and Social Security Administration must notify eligible individuals of this opportunity.
Why we flagged it
The bill's core function is to permit a one-time revocation of a prior Social Security exemption election, allowing clergy to re-enter the system. This is a narrow, technical correction to tax and Social Security law affecting a specific occupational group.
What the text implies
- Clergy who revoke exemptions will owe retroactive self-employment taxes, potentially creating significant one-time payment obligations that may strain finances for lower-income religious workers.
- The revocation is permanent and irrevocable—once elected, clergy cannot return to exempt status, locking them into Social Security contributions for life.
The full analysis lists 4 implications of this text.
Who stands to gain
Social Security Trust Fund (receives additional payroll tax contributions); Eligible clergy members (gain access to retirement, disability, and survivor benefits)