Jefferson Reporter

U.S. Senators Katie Britt of Alabama and Maggie Hassan of New Hampshire have reintroduced the Clergy Act, a bipartisan bill designed to support faith leaders across the nation. The proposed legislation would allow clergy members who previously chose not to be covered by Social Security a limited opportunity to opt back into the system.

Senator Britt stated, "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." She expressed optimism about the enactment of this bipartisan legislation.

Currently, some clergy can make a one-time decision to exempt their ministerial earnings from self-employment taxes, which means they do not receive Social Security and Medicare benefits based on that income. The Clergy Act aims to give these individuals another chance at securing their financial futures by allowing them a re-enrollment window for Social Security coverage. Consistent with existing eligibility requirements, clergy members must pay into Social Security for 40 quarters or 10 years after opting back in to qualify for benefits.

Senator Hassan remarked on the importance of this measure: "Clergy are important members of our community, who help lead their congregation and provide comfort during quiet moments and in difficult times. 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."

While most clergy are automatically covered by Social Security, those conscientiously opposed can choose exemption, which makes them ineligible for benefits unless they later regret this choice. Congress has historically provided chances for clergy members who opted out of coverage to reverse their decisions in past years.

The Church Alliance, Evangelical Council for Financial Accountability (ECFA), and National Association of Evangelicals (NAE) endorse this legislation. ECFA President and CEO Michael Martin commented, "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."

Additionally, the act mandates that the IRS develop and submit a plan to Congress detailing how it will notify eligible clergy about revoking their previous exemptions from Social Security participation.