Clergy Social Security Act: Limited-Time Opt-In Window for Ministers
This law creates a limited-time opportunity for clergy members who previously opted out of Social Security to enroll back into the system. Choosing to re-enroll means they must begin paying Social Security taxes (SECA), but they gain eligibility for federal retirement, disability, and survivor benefits. This decision is permanent, and they cannot opt out again later.
Key points
A temporary window is opened (until the tax due date for the second year after 2025) allowing ministers and religious practitioners to revoke their prior exemption from Social Security coverage.
Revoking the exemption is permanent; the individual cannot opt out of Social Security again in the future.
Participation ensures access to Social Security benefits, but requires payment of self-employment taxes (SECA).
Expired
Additional Information
Print number: 118_S_4126
Sponsor: Sen. Britt, Katie Boyd [R-AL]
Process start date: 2024-04-16