H.R. 227 explained  ·  119th Congress  ·  Sent to the President

Clergy Act

Create a free account or sign in to follow H.R. 227 and get alerts. Policy area: Social Welfare Create a free account or sign in to follow the Social Welfare policy area and get alerts. ▲ 4 days since action Sponsor: Vince Fong, CA-20, R → Congress.gov

Cosponsors: 21 (6 D, 15 R) · per Congress.gov, 2026-10-14

Introduced: 2025-01-07

Latest action (2026-10-15): Presented to President.

What H.R. 227 does, in plain terms

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.

Official summary by the Congressional Research Service, via Congress.gov.

Constitution Index

“VFA Constitution grade”

A

Constitutionally sound

Graded 2026-10-08

SI-generated grade · five published checks · not individually reviewed by a person · methodology

Voluntary two-year window letting clergy reverse a prior exemption, with IRS notice. Within taxing power, violates no rights, expands choice, and takes nothing.

  • ✓ Passes · Enumerated powers
    Congress acts within Article I, Section 8, Clause 1, the power to lay and collect taxes and provide for the general welfare, and Article I, Section 8, Clause 18, the Necessary and Proper Clause to administer the Social Security tax framework. Adjusting eligibility to revoke a ministerial exemption and directing notice are plainly within administration of federal taxes Congress created.
  • ✓ Passes · Bill of Rights
    No speech, religion, press, assembly, arms, search, trial, or other First through Tenth Amendment right is infringed. The bill expands religious liberty by allowing clergy with conscientious objections to reconsider a prior irrevocable exemption. It coerces no belief or worship, imposes no search under the Fourth Amendment, and takes no property under the Fifth Amendment. First Amendment Free Exer…
  • ✓ Passes · Individual sovereignty
    Individual sovereignty is enlarged. Clergy and practitioners gain an option to enter Social Security and Medicare on ministerial earnings after previously making an irrevocable religious exemption. The government bears no coercive burden here: no labor is compelled, no belief is punished, no speech is limited, and property in the form of future benefits and present taxes follows the person's own c…
  • ✓ Passes · Decentralization
    Social Security and Medicare are existing federal programs under Article I, Section 8, Clause 1. This bill creates no new federal regulatory subject and moves no decision upward. Individuals decide whether to revoke, local bodies lose nothing, and states lose nothing. The federal notice plan is ministerial and tied to a federal tax system that only Congress can alter, so the minimum necessary leve…
  • ✓ Passes · Due process and takings
    No person is deprived of life, liberty, or property without due process under the Fifth Amendment, and no property is taken for public use without just compensation. Participation change is voluntary with notice and a two-year election period. Procedural due process is satisfied through IRS notice and an affirmative election, and substantive action is non-arbitrary.

Sources: Congress.gov: HR 227 summary

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