New law gives clergy who opted out of Social Security a one-time chance to opt back in

A new federal law gives members of the clergy who previously opted out of Social Security and Medicare a one-time opportunity to opt back in. The measure, titled the Clergy Act, was signed by the president on October 20, 2026 and became Public Law 119-125.

Under existing law, ministers, members of religious orders, and Christian Science practitioners who object on religious or conscientious grounds to public insurance can apply to the IRS for an exemption from Social Security and Medicare taxes on their ministerial earnings. According to the congressional record, roughly 2,000 members of the clergy apply for and receive that exemption each year. Once granted, the exemption is irrevocable, and those who hold it do not pay into — or collect benefits from — Social Security or Medicare based on their ministerial work. A committee report on the bill noted that some clergy who took the exemption early in their careers "may struggle to prepare for retirement in later years."

The Clergy Act creates a temporary window to undo that choice. A clergy member can file an application with the IRS to revoke the exemption, and can choose to have the revocation take effect for tax year 2029 or tax year 2030. According to the official summary of the law, the application must be filed by the due date of the federal income tax return for the second taxable year after December 31, 2028 — identified as April 15, 2031, unless the person gets a filing extension.

The choice is a lasting one. Under the law, a revocation is permanent, and a person who revokes the exemption cannot later apply for it again. Opting back in does not by itself guarantee benefits: as under the existing programs, a clergy member will generally need 10 years of covered employment — 40 credits — to qualify for Social Security and Medicare. The law also directs the IRS, in consultation with the Social Security Administration, to develop a plan to inform clergy of their eligibility to revoke a prior exemption. According to the committee report, it had been about 26 years since Congress last offered clergy such an option, most recently in 1999.

The bill was introduced in January 2025 by Representative Vince Fong, a Republican of California, and handled by the House Ways and Means Committee, which reported it favorably by a 40-0 vote. On the House floor, Fong called it "a commonsense solution to a nonpartisan problem" and said it would let pastors and other clergy "who have previously opted out of Social Security, many in their youth, to voluntarily opt back in." Representative Mike Thompson, a California Democrat and the bill's lead cosponsor, said the measure would let clergy "opt back in, to contribute, and to secure the earned benefits that they may have previously foregone," adding that "this is how the legislative process should work: Democrats and Republicans coming together."

The bill passed the House on April 27, 2026 by a vote of 350 to 5. The five members who voted against it were Representatives Lizzie Fletcher, Lauren Boebert, Tim Burchett, Chip Roy, and Keith Self; the record does not include statements of their reasons. The Senate passed the bill without amendment by unanimous consent on September 30, 2026, clearing it for the president's signature.

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