Days into a new session of Congress and with a “Super Bowl” for tax legislation approaching, a bipartisan pair of legislators have re-introduced the Clergy Act. This bill, sponsored by Reps. Vince Fong (R-Calif.) and Mike Thompson (D-Calif.), would benefit pastors with a window of opportunity to reconsider previous choices affecting their retirement years and re-enter the Social Security system. 

In the early days of their ministries, many pastors elect to apply for an exemption from the Social Security system—a choice federal law generally cements as irreversible. However, as they advance in their careers, some of these pastors come to believe they made a mistake. The Clergy Act would allow a temporary window for pastors to revoke their exemption and re-enter the Social Security system beginning in 2028. It also includes a requirement for the IRS to craft a plan delineating how it will notify clergy members of their eligibility for this opportunity.  

“The faith leaders in our communities dedicate their lives to service and the benefits of others,” said Fong. “Through the Clergy Act, we will allow these community servants, who may have opted out earlier in their lives, to have the freedom to choose to re-enroll into Social Security.” 

Thompson added, “Faith leaders play a critical role in supporting our communities — offering them the flexibility to opt in to Social Security as they plan for retirement just makes sense.” 

Applauding the bill’s introduction, ECFA President & CEO Michael Martin declared, “For some pastors who may have mistakenly opted out of Social Security coverage early in their ministries, this bill’s reasonable window to fix that choice is a breath of fresh air.” 

Significantly, the House Ways & Means Committee, expected to consider a major tax law package in the weeks ahead, advanced the Clergy Act with a unanimous 41-0 vote in the last Congress. During those deliberations, Chairman Jason Smith (R-Mo.) applauded the Clergy Act and—noting he is a pastor’s son himself—said America’s faithful clergy “deserve to retire with dignity.” Similarly, Rep. Richard Neal (D-Mass.), the committee’s top Democrat, said it should have an “easy glidepath to the floor and to becoming law.” 

ECFA will continue to advocate for Congress’s final approval of the Clergy Act. 

For more background on social security considerations for pastors, see ECFA’s eBook – 10 Essentials of Social Security for Ministers.