Clergy Act

The Clergy Act (S 4126) allows ministers, members of religious orders, and Christian Science practitioners to revoke their existing exemption from Social Security taxes. It requires them to file a revocation application by the tax return deadline for the second year after 2025, with back payments due if filed late. Once revoked, they must pay Social Security taxes on their self-employment income starting from the specified year (either 2026 or 2027) for all future years, with no option to reapply for the exemption. The bill also mandates the IRS to create an outreach plan informing these religious workers about this new option within 90 days of enactment.