On Oct. 20, President Trump signed into law H.R. 227, the Clergy Act. The new law (P.L. 119-125) (full text) is summarized by the Congressional Research Service in part as follows:
This act establishes a two-year window for members of the clergy who have opted out of Social Security and Medicare taxes (and are thus ineligible for benefits under those programs) to opt back in.
Under current law, certain ministers, members of religious orders, and Christian Science practitioners who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service (IRS) for an exemption from Social Security and Medicare taxes on ministerial earnings. Individuals who are approved for the exemption do not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The exemption is irrevocable.
Under the act, clergy members may choose to revoke their exemption by filing an application with the IRS by ... April 15, 2031.... A revocation under the act is permanent.
Clergy members who opt back in will generally need 10 years of covered employment ... to be eligible for .. benefits ....
