Us Congress 2025-2026 Regular Session

Us Congress House Bill HB227 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 227
5	5	To allow a period in which members of the clergy may revoke their exemption
6	6	from Social Security coverage, and for other purposes.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	JANUARY7, 2025
9	9	Mr. F
10	10	ONG(for himself, Mr. THOMPSONof California, and Mr. KELLYof
11	11	Pennsylvania) introduced the following bill; which was referred to the
12	12	Committee on Ways and Means
13	13	A BILL
14	14	To allow a period in which members of the clergy may
15	15	revoke their exemption from Social Security coverage,
16	16	and for other purposes.
17	17	Be it enacted by the Senate and House of Representa-1
18	18	tives of the United States of America in Congress assembled, 2
19	19	SECTION 1. SHORT TITLE. 3
20	20	This Act may be cited as the ‘‘Clergy Act’’. 4
21	21	SEC. 2. REVOCATION BY MEMBERS OF THE CLERGY OF EX-5
22	22	EMPTION FROM SOCIAL SECURITY COV-6
23	23	ERAGE. 7
24	24	(a) I
25	25	NGENERAL.—Notwithstanding section 8
26	26	1402(e)(4) of the Internal Revenue Code of 1986, any ex-9
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28	28	kjohnson on DSK7ZCZBW3PROD with $$_JOB 2
29	29	•HR 227 IH
30	30	emption which has been received under section 1402(e)(1) 1
31	31	of such Code by a duly ordained, commissioned, or li-2
32	32	censed minister of a church, a member of a religious order, 3
33	33	or a Christian Science practitioner, and which is effective 4
34	34	for the taxable year in which this Act is enacted, may be 5
35	35	revoked by filing an application therefor (in such form and 6
36	36	manner, and with such official, as may be prescribed by 7
37	37	the Commissioner of Internal Revenue), if such applica-8
38	38	tion is filed no later than the due date of the Federal in-9
39	39	come tax return (including any extension thereof) for the 10
40	40	applicant’s second taxable year beginning after December 11
41	41	31, 2027. Any such revocation shall be effective (for pur-12
42	42	poses of chapter 2 of the Internal Revenue Code of 1986 13
43	43	and title II of the Social Security Act (42 U.S.C. 401 et 14
44	44	seq.)), as specified in the application, either with respect 15
45	45	to the applicant’s first taxable year beginning after De-16
46	46	cember 31, 2027, or with respect to the applicant’s second 17
47	47	taxable year beginning after such date, and for all suc-18
48	48	ceeding taxable years; and the applicant for any such rev-19
49	49	ocation may not thereafter again file an application for 20
50	50	an exemption under such section 1402(e)(1). If the appli-21
51	51	cation is filed after the due date of the applicant’s Federal 22
52	52	income tax return for a taxable year and is effective with 23
53	53	respect to that taxable year, it shall include or be accom-24
54	54	panied by payment in full of an amount equal to the total 25
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57	57	•HR 227 IH
58	58	of the taxes that would have been imposed by section 1401 1
59	59	of the Internal Revenue Code of 1986 with respect to all 2
60	60	of the applicant’s income derived in that taxable year 3
61	61	which would have constituted net earnings from self-em-4
62	62	ployment for purposes of chapter 2 of such Code (notwith-5
63	63	standing paragraphs (4) and (5) of section 1402(c)) ex-6
64	64	cept for the exemption under section 1402(e)(1) of such 7
65	65	Code. 8
66	66	(b) E
67	67	FFECTIVEDATE.—Subsection (a) shall apply 9
68	68	with respect to service performed (to the extent specified 10
69	69	in such subsection) in taxable years beginning after De-11
70	70	cember 31, 2027, and with respect to monthly insurance 12
71	71	benefits payable under title II of the Social Security Act 13
72	72	on the basis of the wages and self-employment income of 14
73	73	any individual for months in or after the calendar year 15
74	74	in which such individual’s application for revocation (as 16
75	75	described in such subsection) is effective (and lump-sum 17
76	76	death payments payable under such title on the basis of 18
77	77	such wages and self-employment income in the case of 19
78	78	deaths occurring in or after such calendar year). 20
79	79	SEC. 3. REPORT TO CONGRESS. 21
80	80	Not later than 90 days after the date of enactment 22
81	81	of this Act, the Commissioner of Internal Revenue, in con-23
82	82	sultation with the Commissioner of Social Security, shall 24
83	83	develop and submit to the Committee on Ways and Means 25
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86	86	•HR 227 IH
87	87	of the House of Representatives and the Committee on 1
88	88	Finance of the Senate a plan to inform duly ordained, 2
89	89	commissioned, or licensed ministers of a church, members 3
90	90	of a religious order, and Christian Science practitioners 4
91	91	of their eligibility to revoke any prior election of exemption 5
92	92	from Social Security participation. 6
93	93	Æ
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