S.639 - Clergy Act (119th Congress)
Summary
The Clergy Act (S.639) allows members of the clergy to revoke their exemption from Social Security coverage. This bill amends the Internal Revenue Code of 1986 and the Social Security Act to permit clergy members who previously opted out of Social Security to opt back in. The revocation must be filed by the due date of the Federal income tax return for the applicant's second taxable year beginning after December 31, 2027, and includes provisions for paying back taxes if the application is filed after the initial due date.
Expected Effects
The primary effect of this bill is to provide clergy members with a one-time opportunity to gain Social Security benefits. This includes retirement, disability, and survivor benefits, which they would otherwise not be eligible for due to their prior exemption. The bill also requires the Commissioner of Internal Revenue, in consultation with the Commissioner of Social Security, to develop a plan to inform clergy members of their eligibility to revoke their exemption.
Potential Benefits
- Provides clergy members with the option to receive Social Security benefits.
- Allows for greater financial security in retirement or in case of disability.
- Ensures access to survivor benefits for families of clergy members.
- Offers a chance to correct a previous decision that may no longer be beneficial.
- Increases the overall pool of Social Security contributions.
Potential Disadvantages
- Requires clergy members to pay back taxes if they revoke their exemption after the initial due date.
- May create administrative burdens for the IRS and Social Security Administration.
- Could potentially strain the Social Security system if a large number of clergy members opt back in.
- May lead to confusion or misunderstanding among clergy members regarding their options.
- Could be seen as a potential shift in the separation of church and state by some.
Constitutional Alignment
The bill's alignment with the US Constitution is generally positive. While the First Amendment protects religious freedom, including the right to abstain from government programs, it does not prohibit the government from offering such programs to religious individuals. The bill does not appear to violate the Establishment Clause or the Free Exercise Clause, as it provides a voluntary option for clergy members without coercing or favoring any particular religion. The bill falls within the powers granted to Congress under Article I, Section 8, which allows Congress to lay and collect taxes and provide for the general welfare.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).