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Legislative Progress
Momentum (last 30 days)
7
score
7 actions · 0 new cosponsors · 0 votes
Speed vs cohort
100pct
651d open
vs 10,940 other HR bills in the 119th — cohort avg 30d
Clergy Act 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 the due date of their federal income tax return for the second taxable year after December 31, 2028 (i.e., April 15, 2031, unless an individual obtains an extension to file their taxes). A clergy member may choose for the revocation to take effect in taxable year 2029 or taxable year 2030. A revocation under the act is permanent. Clergy members who opt back in will generally need 10 years of covered employment (40 credits) to be eligible for Social Security and Medicare benefits, as is currently required for these programs. The IRS must develop a plan to inform clergy members of their eligibility to revoke prior exemptions, pursuant to the act's changes.
Yes
350
No
5
Present
0
Not Voting
74
Party Breakdown
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (2)
2026 · third_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. Clergy Act (H.R. 227/S. 639) - entire bill. A bill to amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored retirement plans, and for other purposes (S. 4511) - entire bill.
Client expense: Not reported · Firm income: $150,000
Became Public Law No: 119-125.
Became Public Law No: 119-125.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5298)
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Bills with similar content found using semantic analysis.
Sources: Congress.gov · House Clerk roll-call votes
| #139 | house | On Motion to Suspend the Rules and Pass, as Amended | Passed | April 27, 2026 |
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $140,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · second_quarter · Taxation/Internal Revenue Code
H.R. 227, Clergy Act - entire bill.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES
2026 · second_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $140,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $140,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · first_quarter · Taxation/Internal Revenue Code
H.R.227 - Clergy Act - entire bill.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES
2025 · first_quarter · Taxation/Internal Revenue Code
Issues related to retirement security and church plans - no specific legislation. P.L. 117-328 - Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94 - Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $100,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. P.L. 117-328, Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill. P.L. 119-21, To provide for reconciliation pursuant to title II of H. Con. Res. 14 - issues impacting church plans.
Client expense: Not reported · Firm income: $130,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. P.L. 117-328, Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill. P.L. 119-21, To provide for reconciliation pursuant to title II of H. Con. Res. 14 - issues impacting church plans. H.R. 4548, Small Nonprofit Retirement Security Act of 2025 - entire bill.
Client expense: Not reported · Firm income: $130,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $130,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. P.L. 117-328, Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill. P.L. 119-21, To provide for reconciliation pursuant to title II of H. Con. Res. 14 - issues impacting church plans. H.R. 4548, Small Nonprofit Retirement Security Act of 2025 - entire bill.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. P.L. 117-328, Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill. P.L. 119-21, To provide for reconciliation pursuant to title II of H. Con. Res. 14 - issues impacting church plans.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
Issues related to retirement security and church plans - no specific legislation. P.L. 117-328 - Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94 - Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
S. 1227/H.R. 2491, Alleviating Barriers for Caregivers of 2025. S 1234/HR 2540, SSI Savings Penalty Elimination Act of 2025. H.R. 34, the Land And Social Security Optimization Act of 2025. HR 6237, the Repairing Social Security After Trump and DOGE Act of 2025. HR 5893, the Guaranteed Uninterrupted Access to Retiree Disbursements (GUARD) Act of 2025. S. 1504/HR 5284, Claiming Age Clarity Act of 2025. S. 1666/HR 5345, Improving Social Securitys Service to Victims of Identity Theft Act of 2025. HR 5348, Social Security Child Protection Act of 2025. S. 3078/HR 6193, the Social Security Emergency Inflation Relief Act of 2025. S. 639/HR 227, Clergy Act of 2026. H.R.6724, Protecting Supplemental Security Income for Disaster Victims Act of 2025. H.R. 2716, Ending Improper Payments to Deceased People Act of 2025. S. 1831Auto Reenroll Act of 2025. H.R. 6722 Automatic IRA Act of 2025. H.R. 2696 Retirement Savings for Americans Act of 2025. S. 1526Retirement Savings for Americans Act of 2025. S. 1840RISE Act of 2025. S. 988 /H.R. 2023 Women's Retirement Protection Act of 2025. No bill number. Discussed retirement access and coverage issues. No bill number. Discussed fiduciary obligations. No bill number. Discussed alternative assets in retirement plans. No bill number. Discussed Lifetime income. No bill number. Discussed paper checks at the Social Security Administration. No bill number. Discussed Social Security COLAs. No bill number. Discussed Social Security disability regulations. No bill number. Discussed Social Security solvency. No bill number. Discussed SSAs engagement with advocacy groups. No bill number. Discussed customer service at the Social Security Administration. No bill number. Discussed funding for the Social Security Administration. No bill number. Discussed phone service and Security Authentication PIN (SAP) process at the Social Security Administration. No bill number. Discussed Social Security Administration operations during a government shutdown. No bill number. Discussed ABLE accounts. No bill number. Discussed the SSI personal needs allowance.
S. 3439/H.R. 6735, Connecting Caregivers to Medicare Act of 2025. S. 1227/H.R. 2491, Alleviating Barriers for Caregivers Act of 2025. P.L. 119-21, One Big Beautiful Bill Act of 2025. S. 2466/H.R. 6210, the Senior Savings Protection Act of 2025. S. 1261/H.R. 4206, the CONNECT for Health Act of 2025. S. 639/HR 227, the Clergy Act of 2026. S.1105, the No UPCODE Act of 2025. S. 1816, the Improving Seniors Timely Access to Care Act of 2025. H.R. 6766/S. 3492. Essential Caregivers Act of 2025. H.R.3954. Improving Access to Medicare Coverage Act of 2025. No bill number. Discussed family caregiver exemption from Medicaid community engagement requirements. S. 2237/H.R. 4313, the Hospital Inpatient Services Modernization Act. No bill number. Discussed prior authorization and artificial intelligence in Medicare. No bill number. Discussed Medicare fraud. No bill number. Discussed Money Follows the person Rebalancing Demonstration Program and Medicaid home and community-based services (HCBS) spousal impoverishment protections. No bill number. Discussed Medicare Part B premiums. No bill number. Discussed support for family caregivers. No bill number. Discussed respite care. No bill number. Discussed Medicaid home and community-based services (HCBS), No bill number. Discussed Medicares support for family caregivers. No bill number. Discussed Medicare open enrollment. No bill number. Discussed timing for provider claims filings. No bill number. Discussed access to digital tools. No bill number. Nursing Home staffing standards, safety, and quality. No bill number. Home Health, Hospice and Long-term care.
Client expense: $5,300,000 · Firm income: Not reported
S. 925/H.R. 2036, the Credit for Caring Act of 2025. S.1565/HR 138 - Lowering Costs for Caregivers Act of 2025. H.R. 2972 - EITC for Older Workers Act of 2025. H.R. 3469 Tax Relief for Victims of Crimes, Scams, and Disasters Act of 2025. S. 1773Tax Relief for Victims of Crimes, Scams, and Disasters Act of 2025. S. 639/HR 227, the Clergy Act of 2026. H.R. 6900, American Affordability Act of 2025. No bill number. Discussed implementation of the senior bonus deduction. No bill number. Ponzi scheme deduction for fraud victims. No bill number. Discussed and shared invitation regarding a virtual Hill briefing on family caregivers and tax policy No bill number. Discussed financial challenges facing family caregivers. No bill number. Discussed tax policy to support family caregivers. No bill number. Discussed employers supporting family caregivers. No bill number. Discussed advance premium tax credit for Marketplace health plans. No bill number. Discussed health savings accounts.
Client expense: $5,300,000 · Firm income: Not reported
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $130,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. P.L. 117-328, Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill. P.L. 119-21, To provide for reconciliation pursuant to title II of H. Con. Res. 14 - issues impacting church plans. H.R. 4548, Small Nonprofit Retirement Security Act of 2025 - entire bill.
Client expense: Not reported · Firm income: $130,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. P.L. 117-328, Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill. P.L. 119-21, To provide for reconciliation pursuant to title II of H. Con. Res. 14 - issues impacting church plans. H.R. 4548, Small Nonprofit Retirement Security Act of 2025 - entire bill.
Client expense: Not reported · Firm income: $130,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Issues related to church plans and retirement security - no specific legislation. P.L. 117-328, Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94, Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill. P.L. 119-21, To provide for reconciliation pursuant to title II of H. Con. Res. 14 - issues impacting church plans.
Client expense: Not reported · Firm income: $130,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
Issues related to retirement security and church plans - no specific legislation. P.L. 117-328 - Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94 - Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $120,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
Issues related to retirement security and church plans - no specific legislation. P.L. 117-328 - Consolidated Appropriations Act, 2023 - Division T, issues related to retirement security and church plans, including implementation. P.L. 116-94 - Further Consolidated Appropriations Act, 2020 - Division O, including implementation. Clergy Act (H.R. 227/S. 639) - entire bill.
Client expense: Not reported · Firm income: $100,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
H.R.227 - Clergy Act - entire bill.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)
HousePassed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 350 - 5 (Roll no. 139). (text: CR H3115-3116)
HouseConsidered as unfinished business. (consideration: CR H3118-3119)
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
DEBATE - The House proceeded with forty minutes of debate on H.R. 227.
Considered under suspension of the rules. (consideration: CR H3115-3116)
Mr. Carey moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 370.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
Congress.gov source codes: 5000, H12200
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
| Markup By |
| December 10, 2025 |
| Ways and Means Committee | House | Referred To | January 7, 2025 |
| January 7, 2026 |
| Introduced in House | January 7, 2025 |
| Enrolled Bill | -- |
| Republican |
| NY |
| Danny K. Davis | Democratic | IL |
| Darin LaHood | Republican | IL |
| Gregory F. Murphy | Republican | NC |
| Gus M. Bilirakis | Republican | FL |
| Jim Costa | Democratic | CA |
| Jimmy Panetta | Democratic | CA |
| Juan Ciscomani | Republican | AZ |
| Julia Letlow | Republican | LA |
| Lloyd Smucker | Republican | PA |
| Mike Carey | Republican | OH |
| Mike Kelly | Republican | PA |
| Mike Thompson | Democratic | CA |
| Nathaniel Moran | Republican | TX |
| Ron Estes | Republican | KS |
| Rudy Yakym III | Republican | IN |
| Suzan K. DelBene | Democratic | WA |
| Thomas R. Suozzi | Democratic | NY |
Client expense: $5,300,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Social Security Administration (SSA), White House Office
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, White House Office
Government targets: HOUSE OF REPRESENTATIVES, SENATE