H.R. 227
Lets clergy rejoin Social Security and Medicare
Creates a two-year window for clergy who opted out of Social Security and Medicare taxes to revoke that exemption permanently.
- Clergy can apply to revoke their exemption by April 15, 2031, unless they get a filing extension
- Revocation can take effect in tax year 2029 or 2030 and is permanent
- Those who opt back in generally need 10 years of covered work for benefits
- Internal Revenue Service must tell clergy about the option to revoke
Became law · Public Law 119-125