Trump Signs Clergy Act Reopening Social Security Path
U.S. bishops called the two-year window relief for priests who left the system decades ago, often after poor financial advice.
President Donald Trump signed H.R. 227, the Clergy Act, into law on October 20, 2026, creating a two-year window for clergy who previously opted out of Social Security and Medicare taxes on ministerial earnings to revoke that exemption and opt back in.
The law covers Catholic priests, bishops, members of religious orders, and Christian Science practitioners. Eligible individuals may rejoin for the 2029 and 2030 tax years. Under prior rules, the opt-out decision—typically made within four years of starting ministry—was irreversible and barred benefits from that income. Roughly 2,000 clergy are granted such exemptions each year.
Those who return must still meet the standard 40-quarter contribution requirement, about 10 years, to qualify for full retired-worker benefits, and will receive only proportional benefits based on what they contribute.
Bishops Back Relief for an Aging Clergy
The U.S. Conference of Catholic Bishops supported the measure in an April 14, 2026 letter signed by Archbishop Shelton J. Fabre, chair of the Committee on Domestic Justice and Human Development, and Archbishop Ronald A. Hicks, chair of the Committee on Clergy, Consecrated Life and Vocations.
The letter noted that the United States has more than 33,000 priests and 36,000 religious brothers and sisters, with priests and religious over age 70 outnumbering those under 70 nearly three to one. The bishops described the bill as offering “much needed relief and support” for those who opted out “often decades prior and due to inaccurate financial advice,” helping them “move toward a more complete retirement” and obtain “better financial and physical health in their retirement.”
Third Temporary Window in Decades
The House of Representatives passed the bill 350-5 on April 27, 2026, after the House Ways and Means Committee cleared it 40-0 in December 2025. The Senate approved it by unanimous consent on September 30, 2026. It became Public Law No. 119-125. Congress previously offered similar temporary windows in 1977, 1986, and 1999.
Rep. Jason Smith (R-MO), chairman of the House Ways and Means Committee, said, “America’s pastors and faith leaders spend their lives caring for others. Many chose to opt out of Social Security when they were young and just starting their ministry. A single, sometimes ill-advised, decision made decades ago should not stand between them and a secure retirement.”
The bill was introduced by Rep. Vince Fong (R-CA-20) and co-led in the Senate by Sens. Katie Britt (R-AL) and Maggie Hassan (D-NH). The Internal Revenue Service must develop a plan to notify eligible clergy.