Members of the clergy are unique among American taxpayers in that they have the option to opt out of Social Security. There is a short amount of time at the beginning of a person’s ministerial career when they can request an exemption based on a conscientious objection.
The exemption, provided for on IRS Form 4361, is a lifetime exemption for all ministerial earnings. Many new ministers, however, don’t understand the true consequences of their decision and later regret it. I know, because I get a lot of emails from them when they’re in their 50’s and 60’s, haven’t saved for retirement, and realize that they have no safety net and no plan.
Past Exemption Revocation Opportunities
This is not a new problem. From time to time, Congress has given clergy the option to revoke their election. In 1978 and in 1986, there were short windows of time when pastors had the opportunity to opt back into Social Security. The Ticket to Work and Work Incentives Improvement Act of 1999 gave ministers a 2-year window in which to change their minds with Form 2031. The last deadline to opt back in was on October 15, 2002.
In February of 2020, California Congressman Kevin McCthy introduced H.R. 5904 (116th), also called the Clergy Act of 2020, that would allow pastors to opt back in. It never made it out of the House Ways and Means Committee and became one of the many casualties of the covid-19 pandemic, as govtrack.us aptly states, it “died in a previous Congress.”
You haven’t been forgotten, though.
H.R. 227: Clergy Act
On January 7, 2025, Rep. Vince Fong of California introduced a bill to the U.S. House of Representatives that would allow clergy to revoke their exemption from Social Security coverage. Referred to as the “Clergy Act,” here is the government’s summary of the bill:
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.
You can read the full text of the bill here.
On April 27, 2026, the bill passed the House with 350 votes in favor, 5 votes against, and 74 who did not vote. You can see how your local representatives voted here. On April 28, 2026, it was received in the Senate, read twice, and referred to the Committee on Finance.
How to Take Action
If you want this bill to pass, I would encourage you to contact your state Senator. If you feel strongly about it, have your friends and family contact them as well. Here is the U.S. Senate Directory where you can look up your Senators and how to contact them. I looked up mine, and their office addresses and phone numbers were listed. There were also links to their specific websites with online forms for sending them messages.
For those of you who regret opting out of Social Security, this is the closest we’ve been to having the chance to opt back in since 2002. Our nation is a representative democracy, so make your voices heard!
