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US HB227
Bill
Status
Engrossed
4/28/2026
Primary Sponsor
Vince Fong
Click for details
AI Summary
- Allows clergy members (ordained ministers, members of religious orders, and Christian Science practitioners) who previously elected exemption from Social Security coverage to revoke that exemption
- Revocation applications must be filed by the due date of the applicant's federal income tax return for their second taxable year beginning after December 31, 2028
- Revocation takes effect either for the first or second taxable year beginning after December 31, 2028, as specified by the applicant, and is permanent—no subsequent exemption applications permitted
- Applicants who file after a tax year's due date but want coverage for that year must pay the full self-employment taxes that would have applied
- Requires the IRS Commissioner, in consultation with the Social Security Commissioner, to submit a plan to Congress within 90 days to inform eligible clergy of the revocation option
Legislative Description
Clergy Act
Social welfare
Last Action
Received in the Senate and Read twice and referred to the Committee on Finance.
4/28/2026
Committee Referrals
Finance4/28/2026
Ways And Means1/7/2025
Full Bill Text
No bill text available