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H.R. 6068, Clergy Act (CBO Report for Congress)

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Congress 118th
Date Requested Nov. 2, 2023
Requested By House Committee on Ways on Means
Date Sent Nov. 20, 2023
Description:
H.R. 6068 would allow clergy to make a one-time decision during calendar years 2026 or 2027 to reverse a previous decision to exempt their ministerial earnings from self-employment taxes. Under current law, certain members of the clergy may make a one-time, irrevocable decision to exempt their ministerial earnings from self-employment taxes. If they elect to do so, they do not receive Social Security and Medicare benefits based on that income.

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