H.R. 227 · 119th Congress

Clergy Act

Introduced on Jan 7, 2025 by Vince Fong (R-CA-20). 21 cosponsors, 6 of them from another party. Latest action (Sep 30, 2026): Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)

Stage
Passed both chambers
Introduced
Jan 7, 2025
Cosponsors
21
6 from the other party
Policy area
Social Welfare
Open in the Congress explorerCongress.govAlert me

Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. Passed one chamber
  4. Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

To allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes.

Subjects

  • Congressional oversight
  • Income tax exclusion
  • Religion
  • Social security and elderly assistance
  • Tax administration and collection, taxpayers

Summary

By the Congressional Research Service (Introduced in House, Jan 7, 2025). Public domain.

Clergy Act

This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment.

The IRS must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Vince FongR-CA-20Sponsor

Democrats · 6

Republicans · 15

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

  1. On Motion to Suspend the Rules and Pass, as Amended
    Apr 27, 2026· House· Passage· Passed 350–5

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Jan 7, 2025Introduced in House
  2. Jan 7, 2025Introduced in House
  3. Jan 7, 2025 · HouseReferred to the House Committee on Ways and Means.
  4. Dec 10, 2025 · HouseCommittee Consideration and Mark-up Session Held
  5. Dec 10, 2025 · HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
  6. Jan 7, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
  7. Jan 7, 2026 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
  8. Jan 7, 2026 · HousePlaced on the Union Calendar, Calendar No. 370.
  9. Apr 27, 2026 · HouseMr. Carey moved to suspend the rules and pass the bill, as amended.
  10. Apr 27, 2026 · HouseConsidered under suspension of the rules. (consideration: CR H3115-3116)
  11. Apr 27, 2026 · HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 227.
  12. Apr 27, 2026 · HouseAt 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.
  13. Apr 27, 2026 · HouseConsidered as unfinished business. (consideration: CR H3118-3119)
  14. Apr 27, 2026Passed/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)House · Roll call 139
  15. Apr 27, 2026 · HouseOn 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)House · Roll call 139
  16. Apr 27, 2026 · HouseMotion to reconsider laid on the table Agreed to without objection.
  17. Apr 28, 2026 · SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
  18. Sep 30, 2026Senate Committee on Finance discharged by Unanimous Consent.
  19. Sep 30, 2026 · SenateSenate Committee on Finance discharged by Unanimous Consent.
  20. Sep 30, 2026Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  21. Sep 30, 2026 · SenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S5298)

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. CHURCH ALLIANCE6 reports
    $770K reported (all issues)
  2. AARP2 reports
    $9.4M reported (all issues)
  3. The First Church of Christ, Scientist2 reports
    $20K reported (all issues)
  4. National Taxpayers Union1 report
    $30K reported (all issues)

Reports filed in 2025, 2026.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.