Guide

The Clergy Act explained

Last updated October 3, 2026

The Clergy Act (H.R. 227) would let ministers who opted out of Social Security with Form 4361 reverse that choice, once, during a window covering tax years 2029 and 2030.

Status: passed the House 350 to 5 in April 2026 and the Senate by unanimous consent on September 30, 2026. It awaits the President's signature. See the timeline.

What problem does it solve?

Ministers could exempt their ministerial earnings from Social Security and Medicare tax by filing Form 4361 early in their ministry. Under current law that choice is permanent. Many ministers who opted out as young adults now face retirement with little or no Social Security from their ministry years. Read how the exemption works in Form 4361 explained.

Who would qualify?

Ministers with an approved Form 4361 exemption. The bill text covers three groups: a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, and a Christian Science practitioner.
Only people who currently hold the exemption. Ministers who never opted out are already covered.

The 2029-2030 window

The bill applies to taxable years beginning after December 31, 2028. A minister could choose to revoke the exemption effective for 2029 or 2030, and all later years. The application is due by the return due date, including extensions, for the second of those years. That is generally April 15, 2031 for the 2030 return, or October 15, 2031 with an extension. This date comes from our reading of the bill text; confirm it against the final law and IRS instructions.

Key rules in the bill

Irrevocable. Once you opt in, you cannot opt out again.
Prospective. Opting in covers earnings from the effective year forward, not past years.
Late filing. The bill requires payment of the self-employment tax for the year if you file late.
Outreach. The IRS and SSA must submit a plan to notify eligible clergy within 90 days of enactment.
40 credits. Retirement benefits require 40 credits, about ten years of covered work.

History of similar windows

Congress has opened limited windows before, in 1977, 1986, and 1999, according to Senator Britt's office. The Clergy Act would be the next one.

What we do not know yet

Whether and when the President will sign the bill.
The exact IRS form and filing process, which the IRS has not yet issued.
How the rules will apply to every unusual situation. Wait for IRS guidance.

What to do now

Check your Social Security statement for your credits.
Run the numbers with our opt-in calculator.
Read the step-by-step guide.

More on the Clergy Act

Sources: H.R. 227 on congress.gov, the Senate press release, and news coverage. Status can change; check congress.gov for the latest. General information, not tax or legal advice.