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H.R. 227Passed HouseSOCIAL WELFARE

Clergy Act

Congressional oversight · Income tax exclusion · Religion
Sponsor
Rep. Fong, Vince [R-CA-20]
R · CA-20
Key facts
Introduced: Jan 7, 2025
Chamber: House
Cosponsors: 21
Congress: 119th
Latest action · Apr 28, 2026
Received in the Senate and Read twice and referred to the Committee on Finance.

Summary

Clergy Act

This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment.

The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

Summary by Congressional Research Service.

Floor Votes

House Roll Call #139 · Apr 27, 2026
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House Roll Call #139 · Apr 27, 2026
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Timeline

  1. Apr 28, 2026
    Received in the Senate and Read twice and referred to the Committee on Finance.
  2. Apr 27, 2026
    Motion to reconsider laid on the table Agreed to without objection.
  3. Apr 27, 2026
    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)
  4. Apr 27, 2026
    Passed/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)
  5. Apr 27, 2026
    Considered as unfinished business. (consideration: CR H3118-3119)
  6. Apr 27, 2026
    At 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.
  7. Apr 27, 2026
    DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
  8. Apr 27, 2026
    Considered under suspension of the rules. (consideration: CR H3115-3116)
  9. Apr 27, 2026
    Mr. Carey moved to suspend the rules and pass the bill, as amended.
  10. Jan 7, 2026
    Placed on the Union Calendar, Calendar No. 370.
  11. Jan 7, 2026
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
  12. Jan 7, 2026
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
  13. Dec 10, 2025
    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
  14. Dec 10, 2025
    Committee Consideration and Mark-up Session Held
  15. Jan 7, 2025
    Referred to the House Committee on Ways and Means.
  16. Jan 7, 2025
    Introduced in House
  17. Jan 7, 2025
    Introduced in House

Cosponsors

In the News

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