119th Congress · introduced in the Senate · Feb 19, 2025
Clergy Act
Official title from Congress.gov
Latest action (Feb 19, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Social Welfare
Congressional Research Service summary, version: Introduced in Senate (Feb 19, 2025)
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 for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment.
The Internal Revenue Service 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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
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 reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
10 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 retirem…
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
…hurch 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
…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
…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 Nonprofit…
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
…ent 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
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
…19-21, 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. Essenti…
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
…2025. 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…
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
…Identity 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…
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