HR 227 · Passed House · 04-28-26
Clergy Act
What does the Clergy Act do?
HR 227 is a House bill sponsored by Rep. Vince Fong (R-CA). Ordained ministers and Christian Science practitioners can apply to permanently opt out of Social Security and Medicare taxes on their ministerial earnings — but that exemption is currently irrevocable. This bill creates a one-time window for those who previously opted out to reverse that decision and re-enter the Social Security system, with coverage beginning for taxable years starting after December 31, 2027. Once revoked, they cannot opt out again.
Did HR 227 pass? Where it stands
As of July 17, 2026, HR 227 has passed the House.
Status: Passed House
Latest vote: House Passed 350–5 on April 27, 2026
Outlook: Possible
Key provisions
- One-Time Re-entry Window
- Clergy may revoke their Social Security exemption by filing through the deadline for their second taxable year beginning after December 31, 2027
- Coverage begins for taxable years starting after December 31, 2027 — cannot opt out again after revoking
- IRS Outreach Required
- Commissioner of Internal Revenue must submit a plan to inform eligible clergy of their eligibility within 90 days of enactment
Last updated June 10, 2026