Finance Committee
- Referred To
- Discharged From
Introduced: Jan 7, 2025
Latest action date: Sep 30, 2026
Latest development
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)
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Status detail: The full action history records passage in both chambers.
Plain-language overview
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.
Official summary from Congress.gov · checked Oct 14, 2026.
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Official CRS policy area
Social Welfare
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Proposed changes to this measure, with their latest official outcome or action from Congress.gov.
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Checked against Congress.gov Oct 14, 2026.
Newest action first. Action language comes from the official Congress.gov record.
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
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)
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)
Considered as unfinished business. (consideration: CR H3118-3119)
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
Considered under suspension of the rules. (consideration: CR H3115-3116)
Mr. Carey moved to suspend the rules and pass the bill, as amended.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
Placed on the Union Calendar, Calendar No. 370.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
Committee Consideration and Mark-up Session Held
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Introduced in House
Referred to the House Committee on Ways and Means.
Introduced in House
Recorded House and Senate votes connected to this bill. Your representatives appear first when available.
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