Votes on tax, privacy and benefit bills

Clergy Act

• Allows clergy to revoke tax exemptions: Certain ministers, members of religious orders, and Christian Science practitioners could revoke an existing exemption from Social Security and Medicare taxes on ministerial earnings. They could choose coverage starting in their first or second taxable year beginning after December 31, 2028; the choice would apply in later years, and they could not apply for the exemption again
• Sets payment rules for late applications: An application filed after the tax return due date for the year in which coverage would begin must include full payment of the Social Security and Medicare self-employment taxes that would have applied to the applicant’s income for that year
• Requires an outreach plan: The IRS Commissioner, working with the Social Security Commissioner, would develop and submit a plan to Congress to inform eligible clergy and Christian Science practitioners that they may revoke a prior exemption

1. Introduced
2. In committee
3. Reported
4. Passed House
5. Passed Senate
6. Law

What’s next: Passed both chambers. Next step: the President's signature.