本法案已于 2026-01-07 成为公法第 119-125 号。
下方摘要描述的是我们最后审阅的版本；生效文本可能有所不同。
YourVoice.Now 摘要
你的钱Ministers who opted out of Social Security get a one-time chance to rejoin — apply by the 2030 tax-return deadline.
你的钱
Ministers, members of religious orders, and Christian Science practitioners who opted out can now cancel that choice. They apply to the IRS by their 2030 tax-return deadline, and coverage starts in 2029 or 2030.
关于本法案的更多内容
If you are a minister who opted out of Social Security, you now get a one-time chance to opt back in. The same chance goes to members of religious orders and Christian Science practitioners. Until now, that opt-out could never be undone. To rejoin, you apply to the IRS. The deadline is the due date of your 2030 tax return, including any extension. For most people, that is April 2031. You pick whether rejoining starts with the 2029 or the 2030 tax year. From then on, you pay Social Security self-employment tax on your ministry earnings. That work then counts toward your Social Security benefits. Say you apply after a year's tax return was due, and you pick that year to start. Then you must pay that year's full tax when you apply. Once you rejoin, you can never opt out again. The IRS also has 90 days to give Congress a plan for telling clergy about this choice.
国会摘要
Clergy Act This act establishes a two-year window for members of the clergy who have opted out of Social Security and Medicare taxes (and are thus ineligible for benefits under those programs) to opt back in. Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an exemption from Social Security and Medicare taxes on ministerial earnings. Individuals who are approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable. Under the act, clergy members may choose to revoke their exemption by filing an application with the IRS by the due date of their federal income tax return for the second taxable year after December 31, 2028 (i.e., April 15, 2031, unless an individual obtains an extension to file their taxes). A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030. A revocation under the act is permanent. Clergy members who opt back in will generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits, as is currently required for these programs. The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.
立法主题
详细信息
- 国会届次
- 119th
- 议院
- HOUSE
- 状态
- 全院审议中
- 行动
- 行动日期
- 2026-01-07
- 添加日期
- 2026-10-23
记录 0ffd944a-bac6-4dec-9f50-d255157016b2 · JSON
喜欢这种一看就懂的法案解读吗？
我们正在开发一款 App，为国会的每项法案都提供这种简明解读，也让您可以直接向民选代表表达投票意向。我们是一支小团队，正准备上线，希望让投资人看到真实的用户需求。希望您能成为其中一员。帮我们一起把它做出来。留下您的电子邮箱，App 上线的第一时间，我们就通知您。