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Clergy Social Security: Opt-In Opportunity for Previously Exempt Individuals

This act allows clergy members who previously opted out of Social Security coverage to rejoin the system. This provides them with the opportunity to accrue retirement and other benefits, but they will be required to pay contributions on their earnings. This is a one-time chance to reverse their previous decision, with no option to opt out again later.
Key points
Ministers, members of religious orders, and Christian Science practitioners can revoke their prior exemption from Social Security coverage.
The deadline to apply for re-entry is the tax return due date (including extensions) for the applicant's second taxable year after December 31, 2027.
Once an exemption is revoked, the individual cannot subsequently file another application for exemption.
If the application is filed after the tax return due date for a taxable year, it must include full payment of taxes owed for that year.
A plan will be developed to inform eligible individuals about their option to rejoin Social Security.
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Introduced
Citizen Poll
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Additional Information
Print number: 119_S_639
Sponsor: Sen. Britt, Katie Boyd [R-AL]
Process start date: 2025-02-19