119-s639

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 639 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 639

 To allow a period in which members of the clergy may revoke their 
 exemption from Social Security coverage, and for other purposes.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 February 19, 2025

Mrs. Britt (for herself and Ms. Hassan) introduced the following bill; 
 which was read twice and referred to the Committee on Finance

_______________________________________________________________________

 A BILL

 To allow a period in which members of the clergy may revoke their 
 exemption from Social Security coverage, and for other purposes.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Clergy Act''.

SEC. 2. REVOCATION BY MEMBERS OF THE CLERGY OF EXEMPTION FROM SOCIAL 
 SECURITY COVERAGE.

    (a) In General.--

    (1) Revocation of exemption.--Notwithstanding 

section 1402

    (e)

    (4) of the Internal Revenue Code of 1986, any exemption 
 which has been received under 

section 1402

    (e)

    (1) of such Code 
 by a duly ordained, commissioned, or licensed minister of a 
 church, a member of a religious order, or a Christian Science 
 practitioner, and which is effective for the taxable year in 
 which this Act is enacted, may be revoked by filing an 
 application therefor (in such form and manner, and with such 
 official, as may be prescribed by the Commissioner of Internal 
 Revenue), provided that such application is filed no later than 
 the due date of the Federal income tax return (including any 
 extension thereof) for the applicant's second taxable year 
 beginning after December 31, 2027.

    (2) Effect of revocation.--
        (A) In general.--For purposes of chapter 2 of the 
 Internal Revenue Code of 1986 and title II of the 
 Social Security Act (42 U.S.C. 401 et seq.), any 
 revocation described in paragraph

    (1) shall be 
 effective--
            (i) as specified in the application, with 
 respect to--
            (I) the applicant's first taxable 
 year beginning after December 31, 2027, 
 or
            (II) the applicant's second taxable 
 year beginning after such date, and
            (ii) for all succeeding taxable years.
        (B) Prohibition on subsequent request for 
 exemption.--In the case of any individual who, pursuant 
 to paragraph

    (1) , has revoked an exemption received 
 under 

section 1402

    (e)

    (1) of the Internal Revenue Code 
 of 1986, such individual may not subsequently file 
 another application for an exemption under such 
 section.

    (3) Inclusion of taxes owed.--If an application described 
 in paragraph

    (1) is filed after the due date of the applicant's 
 Federal income tax return for a taxable year and is effective 
 with respect to that taxable year, it shall include or be 
 accompanied by payment in full of an amount equal to the total 
 of the taxes that would have been imposed by 

section 1401 of 
 the Internal Revenue Code of 1986 with respect to all of the 
 applicant's income derived in that taxable year which would 
 have constituted net earnings from self-employment for purposes 
 of chapter 2 of such Code, as determined without respect to--
        (A) paragraphs

    (4) and

    (5) of 

section 1402
            (c) of 
 such Code, and
        (B) any exemption received under 

section 1402

    (e)

    (1) of such Code.

    (b) Effective Date.--Subsection

    (a) shall apply with respect to--

    (1) services performed (to the extent specified in such 
 subsection) in taxable years beginning after December 31, 2027,

    (2) monthly insurance benefits payable under title II of 
 the Social Security Act on the basis of the wages and self-
 employment income of any individual for months in or after the 
 calendar year in which such individual's application for 
 revocation (as described in such subsection) is effective, and

    (3) lump-sum death payments payable under such title on the 
 basis of such wages and self-employment income in the case of 
 deaths occurring in or after such calendar year.

SEC. 3. REPORT TO CONGRESS.

 Not later than 90 days after the date of enactment of this Act, the 
Commissioner of Internal Revenue, in consultation with the Commissioner 
of Social Security, shall develop and submit to the Committee on Ways 
and Means of the House of Representatives and the Committee on Finance 
of the Senate a plan to inform duly ordained, commissioned, or licensed 
ministers of a church, members of a religious order, and Christian 
Science practitioners of their eligibility to revoke any prior election 
of exemption from Social Security participation.
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