United StatesEligible religious workers may cancel Social Security exemptions for future years
Certain religious workers with a Social Security exemption for the tax year this law was signed may apply to cancel it for years starting after 2028.
What it does
Eligible ministers, religious order members, and Christian Science practitioners with an exemption for the tax year when the law was signed may apply to cancel it for their first or second tax year starting after 2028. They must apply by the tax return deadline, including extensions, for that second year.
Ministers, religious order members, and Christian Science practitioners who cancel an exemption cannot reapply for it. If they file after their chosen year's return deadline, they must pay that year's Social Security taxes in full with the application.
Within 90 days of the law's signing, the IRS must consult Social Security and send Congress a plan to tell eligible religious workers about the cancellation option.
Argument forEligible workers could have future earnings count toward Social Security benefits after their cancellation takes effect.
Argument againstWorkers who apply after their chosen year's return deadline could have to pay that year's Social Security taxes all at once.
More detail
Eligible workers may apply to cancel their Social Security exemption. This covers ordained, commissioned, or licensed ministers, religious order members, and Christian Science practitioners whose exemption applied in the tax year the law was signed. Applicants choose their first or second tax year beginning after December 31, 2028. They must apply by the federal tax return deadline, including extensions, for the second such year. The cancellation applies to later years too.
Applicants who file after their chosen year's tax return due date must pay that year's Social Security taxes in full with the application. These rules cover religious workers who use the cancellation option. The payment applies only if the cancellation takes effect for that same year. The tax covers income that would have counted as self-employment earnings without the exemption. Applicants cannot later reapply for that exemption.
The IRS commissioner must develop and send Congress a plan to tell eligible workers about the cancellation option. The plan concerns ministers, religious order members, and Christian Science practitioners who may cancel an earlier exemption. The IRS commissioner must consult the Social Security commissioner. The plan is due to two congressional tax committees within 90 days of October 20, 2026.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Oct 20Signed by President.Became Law
- Oct 20Became Public Law No: 119-125.Minor
- Oct 15Presented to President.To President
- Oct 14Message on Senate action sent to the House.
- Sep 30Senate Committee on Finance discharged by Unanimous Consent.Minor
- Sep 30Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)Passed Senate
- Apr 28Received in the Senate and Read twice and referred to the Committee on Finance.
- Apr 27Mr. Carey moved to suspend the rules and pass the bill, as amended.
- Vote recorded Legislative vote recorded. Result: Passed.House
- Apr 27Considered under suspension of the rules. (consideration: CR H3115-3116)
- Apr 27DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
- Apr 27At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
- Apr 27Considered as unfinished business. (consideration: CR H3118-3119)
- Apr 27Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)Passed House
- Apr 27Motion to reconsider laid on the table Agreed to without objection.
- Jan 7Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
- Jan 7Placed on the Union Calendar, Calendar No. 370.
- 2025
- Dec 10Committee Consideration and Mark-up Session Held
- Dec 10Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
- Jan 7Introduced in House
- Jan 7Referred to the House Committee on Ways and Means.Introduced
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