United States opens Social Security revocation window for clergy in 2029 and 2030
The president signed H.R. 227, the Clergy Act, on October 20, 2026. The Act permits a minister, a member of a religious order, or a Christian Science practitioner whose Social Security exemption is effective for 2026 to revoke that exemption by application to the Internal Revenue Service. A revocation applies to taxable years beginning after December 31, 2028.
Enrolled text (U.S. Government Publishing Office) → · House Committee on Ways and Means