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Bill Text Stats

4
Analyzed sections
N/A
Detected dollar total
4
Tax signals
3
Deadlines

Signal counts

Tax density 100.0%
Spending density 0.0%
Statutory Reference 4
Tax 4
Deadline 3
Benefits 2
Studies 1

Top agencies

N/A

Statutory references

26 USC 1 1
26 USC 1402 1
42 U.S.C. 401 1
Public Law 119-125 1

House Votes

Timeline

Oct 20, 2026

Became Public Law No: 119-125.

Oct 20, 2026

Became Public Law No: 119-125.

Oct 20, 2026

Signed by President.

Oct 20, 2026

Signed by President.

Oct 15, 2026

Presented to President.

Oct 15, 2026

Presented to President.

Oct 14, 2026

Message on Senate action sent to the House.

Sep 30, 2026

Senate Committee on Finance discharged by Unanimous Consent.

Sep 30, 2026

Senate Committee on Finance discharged by Unanimous Consent.

Sep 30, 2026

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

Sep 30, 2026

Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)

Apr 28, 2026

Received in the Senate and Read twice and referred to the Committee on Finance.

Apr 27, 2026

Mr. Carey moved to suspend the rules and pass the bill, as amended.

Apr 27, 2026

Considered under suspension of the rules. (consideration: CR H3115-3116)

Apr 27, 2026

DEBATE - The House proceeded with forty minutes of debate on H.R. 227.

Apr 27, 2026

At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

Apr 27, 2026

Considered as unfinished business. (consideration: CR H3118-3119)

Apr 27, 2026

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)

Apr 27, 2026

On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)

Apr 27, 2026

Motion to reconsider laid on the table Agreed to without objection.

Jan 7, 2026

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.

Jan 7, 2026

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.

Jan 7, 2026

Placed on the Union Calendar, Calendar No. 370.

Dec 10, 2025

Committee Consideration and Mark-up Session Held

Dec 10, 2025

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.

Jan 7, 2025

Introduced in House

Jan 7, 2025

Introduced in House

Jan 7, 2025

Referred to the House Committee on Ways and Means.

Affected Sectors

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Sectors are deterministic matches from official Congress.gov data and cached bill text. They are source-derived signals, not conclusions about intent or economic effect.

Evidence matches count official fields, normalized subjects, cached text snippets, or extracted entities that matched the sector rules.

Impact is a bill-level rollup used for sorting and filtering. It is not an economic impact estimate.

Confidence is the strongest individual match score behind that sector.

Evidence snippets show why a sector matched and can repeat when Congress.gov repeats the same phrase across official fields.

Finance and banking
2,548 evidence matches
Impact 100% Confidence 80%

Tax administration and collection, taxpayers

Income tax exclusion

income tax such form and manner, and with such official, as may be prescribed by the Commissioner of Internal Revenue), if such application is filed no later than the due date of the Federal income tax return (including any extension thereo

Labor and employment
1 evidence matches
Impact 83% Confidence 78%

sed 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. Union Calendar No. 370 119th CONGRESS 2d Session

CBO Cost Estimates

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Campaign Finance Context

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Lobbying Context

Related LDA.gov filings where public lobbying activity descriptions reference this bill. These records are source-attributed research context, not evidence of influence or causation.

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No LDA.gov lobbying disclosure context is currently linked for this bill.

Summary

49 Public Law Oct 22, 2026

Clergy Act This act establishes a two-year window for members of the clergy who have opted out of Social Security and Medicare taxes (and are thus ineligible for benefits under those programs) to opt back in. Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an exemption from Social Security and Medicare taxes on ministerial earnings. Individuals who are approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable. Under the act, clergy members may choose to revoke their exemption by filing an application with the IRS by the due date of their federal income tax return for the second taxable year after December 31, 2028 (i.e., April 15, 2031, unless an individual obtains an extension to file their taxes). A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030. A revocation under the act is permanent. Clergy members who opt back in will generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits, as is currently required for these programs. The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.

00 Introduced in House Feb 20, 2025

Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

Sponsors

Kelly, Mike
Cosponsor

Kelly, Mike

Republican · PA-16 · K000376

Joined Jan 7, 2025
Website
N/A
Office
1707 Longworth House Office Building
Yakym, Rudy
Cosponsor

Yakym, Rudy

Republican · IN-2 · Y000067

Joined Jun 10, 2025
Website
N/A
Office
349 Cannon House Office Building
Smith, Adrian
Cosponsor

Smith, Adrian

Republican · NE-3 · S001172

Joined Jul 21, 2025
Website
N/A
Office
502 Cannon House Office Building
Carey, Mike
Cosponsor

Carey, Mike

Republican · OH-15 · C001126

Joined Jul 22, 2025
Website
N/A
Office
1433 Longworth House Office Building
Letlow, Julia
Cosponsor

Letlow, Julia

Republican · LA-5 · L000595

Joined Sep 18, 2025
Website
N/A
Office
142 Cannon House Office Building
Van Duyne, Beth
Cosponsor

Van Duyne, Beth

Republican · TX-24 · V000134

Joined Sep 18, 2025
Website
N/A
Office
1725 Longworth House Office Building

Amendments

No amendment records are currently available for this bill.
Compiled bill record. Bill pages combine Congress.gov source payloads, normalized relationships, cached text analysis, vote links, and deterministic sector/signal extraction. This is not an official government record or legal advice; use the official source link when accuracy matters.