U.S. Senators Katie Britt, Maggie Hassan Reintroduce Clergy Act, Support America’s Faith Leaders

February 20, 2025

WASHINGTOND.C. — U.S. Senators Katie Britt (R-Ala.) and Maggie Hassan (D-N.H.) today reintroduced bipartisan legislation, the Clergy Act, to allow clergy members who previously opted not to be covered by Social Security a time-limited opportunity to opt back in to coverage.

“I’m proud to reintroduce the Clergy Act, a commonsense measure to support our nation’s faith leaders. This bill would allow clergy members to opt back into the system and pay into Social Security, ensuring fairness while providing an avenue to a secure retirement,”said Senator Britt. “I look forward to getting this bipartisan legislation enacted into law.”

Under current law, certain members of the clergy may make a one-time, irreversible decision to exempt their ministerial earnings from self-employment taxes. If they elect to do so, they do not receive Social Security and Medicare benefits based on that income.

The Clergy Act would provide these community and faith leaders the ability to reverse this decision – which is often made very early in their careers – and afford them the opportunity to better their financial futures.  Specifically, the legislation would give clergy members a re-enrollment window to opt back into Social Security coverage. Consistent with current eligibility requirements, the bill would require clergy members to pay into Social Security for 40 quarters, 10 years, to receive benefits after opting back in. 

“Clergy are important members of our community, who help lead their congregation and provide comfort during quiet moments and in difficult times,” said Senator Hassan. “This commonsense bipartisan measure will allow clergy to opt back into Social Security, helping them to safeguard their financial future and plan for a dignified retirement.”

Most clergy members are automatically covered by Social Security. These clergy members have the option to exempt themselves from Social Security coverage if they are conscientiously opposed. The choice to opt out excuses clergy members from paying Social Security taxes and make them ineligible to receive benefits, which some members come to regret.

Congress has repeatedly given clergy members who have exempted themselves from Social Security coverage the opportunity to opt back into the program, including in 1977, 1986, and most recently in 1999 through the Ticket to Work and Work Incentives Improvement Act.

This legislation is endorsed by the Church Alliance, Evangelical Council for Financial Accountability (ECFA), and the National Association of Evangelicals (NAE).

“I am grateful to Senator Britt and Senator Hassan for reintroducing the Clergy Act. Early in their ministries, some pastors opt out of Social Security and then have no opportunity to fix that choice once they realize their mistake. This bill opens a very reasonable window to help and would be a breath of fresh air for them. I encourage the Senate to approve this important legislation,” said ECFA President and CEO Michael Martin.

The Clergy Act would additionally require the IRS to develop and submit to Congress its plan to notify clergy members of their eligibility to request revocations from Social Security participation. The full text of the bill can be found here.

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