Who it affects
- Clergy members with tax exemptions
- Christian Science practitioners with tax exemptions
- Internal Revenue Service
In committeeTaxesSocial SecurityMedicare
Clergy Act
S. 639 · Senate bill · Introduced Feb. 19, 2025
The Clergy Act would give certain clergy members and Christian Science practitioners two years to cancel Social Security and Medicare tax exemptions.
At a glance
Where it stands
In committee
How South Carolina voted
No recorded votes yet.
See each vote ↓Lobbying and money
No lobbying reported yet
Lobbyists report every three months, about 20 days after each quarter ends. We have January 2025 through September 2026 reports. Newer reports will be added once filed and published.
What it would do
- Certain clergy members and Christian Science practitioners could cancel their tax exemptions within a two-year window.
- These exemptions cover Social Security and Medicare taxes on earnings from religious work.
- The IRS must develop a plan to inform these individuals about their eligibility to cancel prior exemptions.
Written with AI from the official summary by Congress's research office.
How South Carolina voted
No recorded roll-call vote on this bill yet.
Groups that lobbied on it and gave to SC's members
PAC, lobbyist campaign and qualifying employee money this election, shown separately and never added together. Lobbying reports name the bills a group worked on, not which side it took.
No lobbying reported yet. Lobbyists report every three months, about 20 days after each quarter ends. We have January 2025 through September 2026 reports. Newer reports will be added once filed and published.
Official record
Official title, sponsor and status
- Official title
- A bill to allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes.
- Sponsor
- Sen. Britt, Katie Boyd (R-AL)
- Introduced
- Feb. 19, 2025
- Cosponsors
- 3
- Committees
- Senate Finance Committee
- Latest action
- Feb. 19, 2025 · Read twice and referred to the Committee on Finance.
Official summary from the Congressional Research Service
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 for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The Internal Revenue Service 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 on Congress.gov ↗Everyone who lobbied on this bill (0 groups)
No lobbying report we have loaded names this bill. That doesn't mean no lobbying took place.
Lobbyists report every three months, about 20 days after each quarter ends. We have January 2025 through September 2026 reports. Newer reports will be added once filed and published. Reports for October through December 2026 are due January 20, 2027.