Clergy Act

Where it stands

1. Introduced Done · Jan 7, 2025
2. Committee Done · Jan 7, 2025
3. Passed House Done · Apr 27, 2026
4. Passed Senate Done · Sep 30, 2026
5. President Done · Oct 15, 2026
6. Law Done · Oct 20, 2026

From the official actions on Congress.gov.

Key points

What it changes

A plain-language summary isn't ready yet. The official summary below describes the bill.

Who it affects

A plain-language summary isn't ready yet. The official summary below describes the bill.

What it costs

The Congressional Budget Office published a cost estimate on Feb 27, 2026 (as reported by the House Committee on Ways and Means on January 7, 2026): H.R. 227, Clergy Act ↗

Where it stands

Became Public Law No: 119-125. (Oct 20, 2026)

What happens next

Nothing more is needed from Congress. It is now law.

Official summary

Clergy Act This act establishes a two-year window for members of the clergy who have opted out of Social Security and Medicare taxes (and are thus ineligible for benefits under those programs) to opt back in. Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an exemption from Social Security and Medicare taxes on ministerial earnings. Individuals who are approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable. Under the act, clergy members may choose to revoke their exemption by filing an application with the IRS by the due date of their federal income tax return for the second taxable year after December 31, 2028 (i.e., April 15, 2031, unless an individual obtains an extension to file their taxes). A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030. A revocation under the act is permanent. Clergy members who opt back in will generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits, as is currently required for these programs. The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.

Summary by the Congressional Research Service (Public Law version), via Congress.gov.

Recorded votes

1. HOUSEFinal passageApr 27, 2026 · roll call 139

   On Motion to Suspend the Rules and Pass, as Amended: Passed (350–5)

   This vote decided whether the bill passes this chamber.
   Votes by party

   How each party voted on roll call 139

   Party	Yes	No	Present	Did not vote	Share voting Yes
   Democratic	183	1	0	28
   Republican	166	4	0	46
   Independent	1	0	0	0

   Party totals from the official roll call.

   Map: how each state voted

   All voted YesSplitAll voted NoNo Yes or No votes

   Each state is shaded by the share of its U.S. House members who voted Yes, out of those who voted Yes or No. Colors show the vote, not party.

   Office of the Clerk, U.S. House ↗ — includes how every member voted

Vote types come from the official question text. How we label votes

Legislative history

1. Oct 20, 2026Became Public Law No: 119-125.
2. Oct 20, 2026Became Public Law No: 119-125.
3. Oct 20, 2026Signed by President.
4. Oct 20, 2026Signed by President.
5. Oct 15, 2026Presented to President.
6. Oct 15, 2026Presented to President.
7. Oct 14, 2026Message on Senate action sent to the House.
8. Sep 30, 2026Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)
9. Sep 30, 2026Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
10. Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.
11. Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.
12. Apr 28, 2026Received in the Senate and Read twice and referred to the Committee on Finance.
13. Apr 27, 2026Motion to reconsider laid on the table Agreed to without objection.
14. Apr 27, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)
15. Apr 27, 2026Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)
16. Apr 27, 2026Considered as unfinished business. (consideration: CR H3118-3119)
17. Apr 27, 2026At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
18. Apr 27, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
19. Apr 27, 2026Considered under suspension of the rules. (consideration: CR H3115-3116)
20. Apr 27, 2026Mr. Carey moved to suspend the rules and pass the bill, as amended.
21. Jan 7, 2026Placed on the Union Calendar, Calendar No. 370.
22. Jan 7, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
23. Jan 7, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
24. Dec 10, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
25. Dec 10, 2025Committee Consideration and Mark-up Session Held