Clergy Act

S 639, the Clergy Act, allows ordained ministers, members of religious orders, and Christian Science practitioners who currently have a Social Security exemption to revoke it. The bill lets them file an application to pay Social Security taxes, effective for their first or second taxable year after December 31, 2027, with the revocation being permanent. If filed late, they must pay back taxes for the year in question. The IRS must also create an education plan within 90 days to inform clergy about this option. This changes their tax status by making Social Security coverage mandatory once revoked.