Today, April 27, the House of Representatives is considering H.R. 227, the Clergy Act, which creates a two-year reenrollment period for clergy members who previously exempted from Social Security and now wish to receive benefits upon retirement.
Historically, within the first two years of receiving payment for ministry work, pastors must permanently decide if they wanted to exempt any ministry income from Social Security.
The Clergy Act would amend IRS language to allow members of the clergy to revoke their previous exemption from Social Security in a two-year reenrollment window. If signed into law, the bill becomes effective in taxable years beginning Jan. 1, 2029, and Jan. 1, 2030.
If pastors re-enroll they would become eligible for Social Security benefits upon retirement age and after 10 years of contributions, commensurate with the amount paid into Social Security.
The Ethics & Religious Liberty Commission urges the House of Representatives to pass this important bill to assist pastors and ministry workers and ensure they can flourish in their retirement years.
Pastors make personal and familial sacrifices for the sake of Christ and his Church. For a variety of reasons, pastors may have opted out of Social Security withholdings early in their ministry, and now, may not be as prepared for retirement as they had hoped. Sadly, for many pastors or their widows, the consequences of opting out of Social Security has inadvertently amplified many of the hardships that can accompany ministry.
Remarkably, the Clergy Act received unanimous support in the Ways and Means Committee at the end of 2025. The ERLC encourages Congress to, again, move forward in unity to rectify this issue for the spiritual shepherds who have given tremendously to tell people about their second chance at a life reconciled to Christ.
See ERLC Interim President Dr. Gary Hollingsworth’s February op-ed on the legislation here.
