119th Congress · introduced in the House · Jan 7, 2025
Clergy Act
Official title from Congress.gov
Latest action (Oct 20, 2026): Became Public Law No: 119-125.
View on Congress.govPolicy area: Social Welfare
Congressional Research Service summary, version: Public Law (Oct 20, 2026) · 2 versions published
Clergy Act
This act establishes a two-year window for members of the clergy who have opted out of Social Security and Medicare taxes (and are thus ineligible for benefits under those programs) to opt back in.
Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an exemption from Social Security and Medicare taxes on ministerial earnings. Individuals who are approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable.
Under the act, clergy members may choose to revoke their exemption by filing an application with the IRS by the due date of their federal income tax return for the second taxable year after December 31, 2028 (i.e., April 15, 2031, unless an individual obtains an extension to file their taxes). A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030. A revocation under the act is permanent.
Clergy members who opt back in will generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits, as is currently required for these programs.
The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
House · Apr 27, 2026 · Roll call 139 · Passed
Became Public Law No: 119-125.
Became Public Law No: 119-125.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
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) Roll call details
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) Roll call details
Considered as unfinished business. (consideration: CR H3118-3119)
Congressional oversight · Income tax exclusion · Religion · Social security and elderly assistance · Tax administration and collection, taxpayers
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsAt 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.
Placed on the Union Calendar, Calendar No. 370.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Coverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
13 citations.
CHURCH ALLIANCE · lobbying firm or registrant: K&L GATES, LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$150,000
Paid to lobbying firm
Issues related to church plans and retirement security - no specific legislation. Clergy Act (H.R. 227/S. 639) - entire bill. A bill to amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
THE FIRST CHURCH OF CHRIST, SCIENTIST · lobbying firm or registrant: K&L GATES, LLP
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Jul 31, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
H.R.227 - Clergy Act - entire bill.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHURCH ALLIANCE · lobbying firm or registrant: K&L GATES, LLP
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Jul 31, 2026 · issue area: Taxation/Internal Revenue Code
$100,000
Paid to lobbying firm
…ity and church plans, including implementation. P.L. 116-94 - Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHURCH ALLIANCE · lobbying firm or registrant: K&L GATES, LLP
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · amended · posted Jul 31, 2026 · issue area: Taxation/Internal Revenue Code
$130,000
Paid to lobbying firm
…rity and church plans, including implementation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill. P.L. 119-21, To provide for reconciliation pursuant to title II of H. Con. Res. 14 - issues impacting church plans.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHURCH ALLIANCE · lobbying firm or registrant: K&L GATES, LLP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Jul 31, 2026 · issue area: Taxation/Internal Revenue Code
$130,000
Paid to lobbying firm
…rity and church plans, including implementation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill. P.L. 119-21, To provide for reconciliation pursuant to title II of H. Con. Res. 14 - issues impacting church plans. H.R. 4548, Small Non…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHURCH ALLIANCE · lobbying firm or registrant: K&L GATES, LLP
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · amended · posted Jul 31, 2026 · issue area: Taxation/Internal Revenue Code
$130,000
Paid to lobbying firm
…d retirement security - no specific legislation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHURCH ALLIANCE · lobbying firm or registrant: K&L GATES, LLP
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · amended · posted Jul 31, 2026 · issue area: Taxation/Internal Revenue Code
$140,000
Paid to lobbying firm
Issues related to church plans and retirement security - no specific legislation. Clergy Act (H.R. 227/S. 639) - entire bill.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
…Act S. 3931TAS Act HR 7959IRS Whistleblower Program Improvement Act HR 7971Taxpayer Experience Improvement Act HR 6495the Taxpayer Notification and Privacy Act HR 227Clergy Act S.4111Big Oil Windfall Profits Tax Act Federal Gas Tax suspension IRS-2026-0265-0001Partnership Basis Transactions S. 3931TAS Act S. 4302Improving IR…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
THE FIRST CHURCH OF CHRIST, SCIENTIST · lobbying firm or registrant: K&L GATES, LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 19, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
H.R. 227, Clergy Act - entire bill.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHURCH ALLIANCE · lobbying firm or registrant: K&L GATES, LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 19, 2026 · issue area: Taxation/Internal Revenue Code
$140,000
Paid to lobbying firm
Issues related to church plans and retirement security - no specific legislation. Clergy Act (H.R. 227/S. 639) - entire bill.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AARP · lobbying firm or registrant: AARP
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Medicare/Medicaid
$5,300,000
Spent on own lobbying
…One Big Beautiful Bill Act of 2025. S. 2466/H.R. 6210, the Senior Savings Protection Act of 2025. S. 1261/H.R. 4206, the CONNECT for Health Act of 2025. S. 639/HR 227, the Clergy Act of 2026. S.1105, the No UPCODE Act of 2025. S. 1816, the Improving Seniors Timely Access to Care Act of 2025. H.R. 6766/S. 3492. Essential Care…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AARP · lobbying firm or registrant: AARP
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$5,300,000
Spent on own lobbying
…H.R. 3469 Tax Relief for Victims of Crimes, Scams, and Disasters Act of 2025. S. 1773Tax Relief for Victims of Crimes, Scams, and Disasters Act of 2025. S. 639/HR 227, the Clergy Act of 2026. H.R. 6900, American Affordability Act of 2025. No bill number. Discussed implementation of the senior bonus deduction. No bill number.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AARP · lobbying firm or registrant: AARP
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Retirement
$5,300,000
Spent on own lobbying
…y Theft Act of 2025. HR 5348, Social Security Child Protection Act of 2025. S. 3078/HR 6193, the Social Security Emergency Inflation Relief Act of 2025. S. 639/HR 227, Clergy Act of 2026. H.R.6724, Protecting Supplemental Security Income for Disaster Victims Act of 2025. H.R. 2716, Ending Improper Payments to Deceased People…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing