Status as of October 3, 2026: passed Congress, awaiting presidential signature
Should I opt back into Social Security?
Ministers who filed Form 4361 to opt out of Social Security have never been able to reverse that decision. The Clergy Act (H.R. 227) would open a one-time window. Whether to use it depends on your situation.
Last updated October 3, 2026
Clergy Act guides: What the Clergy Act does · How to opt back in, step by step · Timeline and updates · Clergy Act FAQ
The short answer: it depends on five things
| Question | Opting in tends to look better if… | …and weaker if |
|---|---|---|
| Do you have 40 credits? | You have few or none, and many working years left | You already have 40 from other jobs, or cannot reach 40 before you retire |
| What do you earn? | Modest earnings: the benefit formula replaces a larger share of lower earnings | High earnings: a smaller share is replaced, so the extra tax buys less per dollar |
| What is the cost? | Your church reimburses some or all of the SE tax | You pay 15.3% of 92.35% of earnings, housing included, out of pocket |
| What is your household picture? | You rely on your own record for retirement, disability or survivor protection | A spouse's record already covers you well |
| What else are you saving? | You have little other retirement saving | You would invest the same money elsewhere and expect to do better |
Because the choice is permanent, run the numbers and ask a tax professional who knows clergy before you file.
The Senate passed H.R. 227 unanimously on September 30, 2026 (announced October 1), after the House voted 350 to 5 in April, so no further House vote is needed. As of this writing it awaits the President's signature, and the IRS has not yet issued the revocation form or procedures. The 2029 and 2030 window is also stated in the CBO cost estimate. Details may change.
What the bill would do
- Allow a minister with an approved Form 4361 exemption to revoke it.
- Apply to taxable years beginning after December 31, 2028, so 2029 and 2030 are the first two eligible years.
- Require the application by the return due date, including extensions, for the second taxable year beginning after 2028. Revocation is effective for either the first or second such year and all later years.
- Be irrevocable: once you opt in, you cannot opt out again.
- Require paying the self-employment tax for the year if you file late.
- Direct the IRS and SSA to submit an outreach plan within 90 days of enactment.
Calculator: what would opting in look like for you?
Answer a few questions. Sample values are filled in. Figures use 2026 rates as a stand-in for future years.
Result
Added SE tax per year–
After church reimbursement–
Credits earned–
40 credits reached–
Credits at your benefit age–
SE tax paid until 40 credits–
The questions worth asking before you opt in
- Do you already have 40 credits? If you earned them in other jobs, opting in would add earnings to your record rather than unlock benefits.
- How many working years remain after 2029? At four credits a year, ten years of earnings reach 40.
- What would it cost, and who pays? Roughly 15.3% of 92.35% of your earnings, housing included.
- Is there a spouse? A spouse's own record or spousal and survivor benefits can change the value of opting in.
- Can you reach 40 credits by retirement age? If not, the tax would not buy a retired-worker benefit.
- Are your earnings high enough that benefits will be meaningful? Benefits depend on your highest 35 years of indexed earnings. Try the SSA's retirement estimator.
- Do you accept that it cannot be undone?
This calculator shows the cost side and the qualification test. It does not estimate your monthly benefit. Talk with a tax professional who works with clergy before deciding.