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Read twice and referred to the Committee on Finance.
Allows certain clergy and religious practitioners who previously elected exemption from Social Security to revoke that election by filing an application with the IRS. The law sets a deadline tied to the applicant’s second taxable year beginning after December 31, 2027, makes revocations effective for the taxable year(s) the applicant specifies, may require payment of self-employment taxes if revocation is filed late, makes the revocation permanent (no re‑application allowed), and directs the IRS and Social Security Administration to deliver a plan to Congress within 90 days about notifying affected religious workers of this option.
Introduced February 19, 2025 by Katie Boyd Britt · Last progress February 19, 2025