Allows people who previously claimed a religious exemption from Social Security coverage to cancel that exemption by filing an application. The bill explains who can revoke, how and when to file, options for the revocation’s effective date, and a payment requirement if the revocation is filed late.

Requires the Commissioner of Internal Revenue, working with the Commissioner of Social Security, to prepare and transmit a plan within 90 days describing how the government will notify eligible religious persons about their ability to revoke a prior Social Security exemption.