U.S. FEDRegulation
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
Key points
- The application is due no later than the federal return due date, with extensions, for the applicant's second taxable year after December 31, 2028.U.S. Government Publishing Office
- A revocation takes effect, as specified in the application, for the first or second taxable year after December 31, 2028, and all succeeding years.U.S. Government Publishing Office
- An applicant who revokes may not thereafter file another application for an exemption under Internal Revenue Code section 1402(e)(1).U.S. Government Publishing Office
- Within 90 days after enactment, the IRS Commissioner, consulting the Social Security Commissioner, submits an eligibility-outreach plan to two congressional committees.U.S. Government Publishing Office
- The committee reported the House passed the bill 350 to 5 and the Senate passed it by unanimous consent.House Committee on Ways and Means
Sources2 articles across 2 outlets
House Committee on Ways and Means
U.S. Government Publishing Office