US SB639

Allows ordained ministers, members of religious orders, and Christian Science practitioners to revoke their previously elected exemption from Social Security coverage by filing an application with the IRS no later than the due date of their second tax return beginning after December 31, 2027

Revocation takes effect for taxable years beginning after December 31, 2027, and applies to all succeeding years; individuals who revoke their exemption are permanently prohibited from requesting a new exemption

Requires clergy who file revocation applications after their tax return due date to pay the full self-employment taxes that would have been owed for that taxable year

Applies to monthly Social Security insurance benefits and lump-sum death payments based on wages and self-employment income for months in or after the calendar year the revocation becomes effective

Requires the Commissioner of Internal Revenue and Commissioner of Social Security to submit a plan to Congress within 90 days to inform eligible clergy of their right to revoke the exemption