Us Congress 2025-2026 Regular Session

Us Congress Senate Bill SB639 Compare Versions

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

Old	New	Differences
1	1	II
2	2	119THCONGRESS
3	3	1
4	4	STSESSION S. 639
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 SENATE OF THE UNITED STATES
8	8	FEBRUARY19, 2025
9	9	Mrs. B
10	10	RITT(for herself and Ms. HASSAN) introduced the following bill; which
11	11	was read twice and referred to the Committee on Finance
12	12	A BILL
13	13	To allow a period in which members of the clergy may
14	14	revoke their exemption from Social Security coverage,
15	15	and for other purposes.
16	16	Be it enacted by the Senate and House of Representa-1
17	17	tives of the United States of America in Congress assembled, 2
18	18	SECTION 1. SHORT TITLE. 3
19	19	This Act may be cited as the ‘‘Clergy Act’’. 4
20	20	SEC. 2. REVOCATION BY MEMBERS OF THE CLERGY OF EX-5
21	21	EMPTION FROM SOCIAL SECURITY COV-6
22	22	ERAGE. 7
23	23	(a) I
24	24	NGENERAL.— 8
25	25	(1) R
26	26	EVOCATION OF EXEMPTION .—Notwith-9
27	27	standing section 1402(e)(4) of the Internal Revenue 10
28	28	VerDate Sep 11 2014 01:28 Mar 08, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S639.IS S639
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30	30	•S 639 IS
31	31	Code of 1986, any exemption which has been re-1
32	32	ceived under section 1402(e)(1) of such Code by a 2
33	33	duly ordained, commissioned, or licensed minister of 3
34	34	a church, a member of a religious order, or a Chris-4
35	35	tian Science practitioner, and which is effective for 5
36	36	the taxable year in which this Act is enacted, may 6
37	37	be revoked by filing an application therefor (in such 7
38	38	form and manner, and with such official, as may be 8
39	39	prescribed by the Commissioner of Internal Rev-9
40	40	enue), provided that such application is filed no later 10
41	41	than the due date of the Federal income tax return 11
42	42	(including any extension thereof) for the applicant’s 12
43	43	second taxable year beginning after December 31, 13
44	44	2027. 14
45	45	(2) E
46	46	FFECT OF REVOCATION .— 15
47	47	(A) I
48	48	N GENERAL.—For purposes of chap-16
49	49	ter 2 of the Internal Revenue Code of 1986 and 17
50	50	title II of the Social Security Act (42 U.S.C. 18
51	51	401 et seq.), any revocation described in para-19
52	52	graph (1) shall be effective— 20
53	53	(i) as specified in the application, with 21
54	54	respect to— 22
55	55	(I) the applicant’s first taxable 23
56	56	year beginning after December 31, 24
57	57	2027, or 25
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60	60	•S 639 IS
61	61	(II) the applicant’s second tax-1
62	62	able year beginning after such date, 2
63	63	and 3
64	64	(ii) for all succeeding taxable years. 4
65	65	(B) P
66	66	ROHIBITION ON SUBSEQUENT RE -5
67	67	QUEST FOR EXEMPTION .—In the case of any 6
68	68	individual who, pursuant to paragraph (1), has 7
69	69	revoked an exemption received under section 8
70	70	1402(e)(1) of the Internal Revenue Code of 9
71	71	1986, such individual may not subsequently file 10
72	72	another application for an exemption under 11
73	73	such section. 12
74	74	(3) I
75	75	NCLUSION OF TAXES OWED .—If an appli-13
76	76	cation described in paragraph (1) is filed after the 14
77	77	due date of the applicant’s Federal income tax re-15
78	78	turn for a taxable year and is effective with respect 16
79	79	to that taxable year, it shall include or be accom-17
80	80	panied by payment in full of an amount equal to the 18
81	81	total of the taxes that would have been imposed by 19
82	82	section 1401 of the Internal Revenue Code of 1986 20
83	83	with respect to all of the applicant’s income derived 21
84	84	in that taxable year which would have constituted 22
85	85	net earnings from self-employment for purposes of 23
86	86	chapter 2 of such Code, as determined without re-24
87	87	spect to— 25
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90	90	•S 639 IS
91	91	(A) paragraphs (4) and (5) of section 1
92	92	1402(c) of such Code, and 2
93	93	(B) any exemption received under section 3
94	94	1402(e)(1) of such Code. 4
95	95	(b) E
96	96	FFECTIVEDATE.—Subsection (a) shall apply 5
97	97	with respect to— 6
98	98	(1) services performed (to the extent specified 7
99	99	in such subsection) in taxable years beginning after 8
100	100	December 31, 2027, 9
101	101	(2) monthly insurance benefits payable under 10
102	102	title II of the Social Security Act on the basis of the 11
103	103	wages and self-employment income of any individual 12
104	104	for months in or after the calendar year in which 13
105	105	such individual’s application for revocation (as de-14
106	106	scribed in such subsection) is effective, and 15
107	107	(3) lump-sum death payments payable under 16
108	108	such title on the basis of such wages and self-em-17
109	109	ployment income in the case of deaths occurring in 18
110	110	or after such calendar year. 19
111	111	SEC. 3. REPORT TO CONGRESS. 20
112	112	Not later than 90 days after the date of enactment 21
113	113	of this Act, the Commissioner of Internal Revenue, in con-22
114	114	sultation with the Commissioner of Social Security, shall 23
115	115	develop and submit to the Committee on Ways and Means 24
116	116	of the House of Representatives and the Committee on 25
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119	119	•S 639 IS
120	120	Finance of the Senate a plan to inform duly ordained, 1
121	121	commissioned, or licensed ministers of a church, members 2
122	122	of a religious order, and Christian Science practitioners 3
123	123	of their eligibility to revoke any prior election of exemption 4
124	124	from Social Security participation. 5
125	125	Æ
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