Mr. Speaker, I missed two votes in the vote series on April 27, 2026. Had I been present, I would have voted: YEA on Roll Call No. 139, final passage of H.R. 227, the Clergy Act, and YEA on Roll Call No. 138, final passage of H.R. 7959, the IRS Whistleblower Program Improvement Act.
H.R. 227: Clergy Act
Introduced Jan 7, 202521 cosponsors
Sponsor
Vince Fong
Republican · CA-20
Bill Progress
IntroducedJan 7
Committee
Pass HouseApr 27
Pass Senate
Signed
Law
Latest Action · Apr 28, 2026
1/3
Passed the House, received in Senate
Clergy get one more shot at Social Security
3 min readLast updated May 6, 2026
Why it matters
You could get a one-time chance to restart Social Security coverage for your ministry work after 2028. H.R. 227 lets certain clergy and religious workers reverse an old opt-out decision, which could affect future retirement, disability, survivor, and death benefits.
H.R. 227 is aimed at ministers, members of religious orders, and Christian Science practitioners who previously exempted their religious earnings from Social Security coverage.
The bill gives eligible people one chance to revoke that exemption and restart coverage either in their first tax year after 2028 or their second. From that point on, the change applies going forward.
That matters because paying Social Security tax on those earnings can count toward future retirement, disability, survivor, and lump-sum death benefits. But the bill does not erase past choices or automatically enroll anyone—you would have to file for the change.
There is also a catch for late filers. If you choose an earlier effective year but file after that return was due, you have to pay in full the self-employment taxes you would have owed for that year.
H.R. 227 Bill Summary
What H.R. 227 actually does.
1
A one-time path back into Social Security
Eligible ministers, members of religious orders, and Christian Science practitioners who previously opted out can revoke that exemption and rejoin Social Security coverage for future years.
2
You choose when coverage restarts
An applicant can make the change effective in either the first tax year after 2028 or the second tax year after 2028.
3
Miss the window and the option disappears
The application must be filed by the due date, including extensions, for the applicant's second tax year beginning after December 31, 2028.
4
Late filers have to pay the missed taxes
If someone files after a return was due but wants the change to apply to that already-ended year, the filing must include the full self-employment tax that would have been owed for that year.
5
No second opt-out later
Once an eligible person revokes the exemption, that person cannot file another application to opt out again.
6
IRS and Social Security must spread the word
Within 90 days of enactment, the IRS Commissioner, working with the Social Security Commissioner, must send Congress a plan for informing eligible people about this new option.
Who benefits from H.R. 227?
Clergy who opted out years ago
If you are a minister with an existing exemption, H.R. 227 gives you a rare chance to bring future ministry earnings back under Social Security instead of living with an old, irreversible choice.
Members of religious orders weighing retirement coverage
You would get a defined window to rejoin the system and start building future Social Security coverage on qualifying religious earnings.
Christian Science practitioners
The bill extends the same one-time revocation option to Christian Science practitioners who previously received the exemption.
Families relying on survivor protection
Because the bill applies to future monthly benefits and lump-sum death payments tied to covered earnings, spouses and survivors could be affected too.
Who is affected by H.R. 227?
Eligible religious workers deciding whether to opt back in
They would need to decide whether future Social Security coverage is worth paying self-employment tax on their ministry income.
People who wait too long to file
Anyone who wants an earlier effective year after filing late must pay the full self-employment tax that would have applied for that year.
People who may want to reverse course later
This is a one-way decision. After revoking the exemption, an eligible person cannot apply for the same exemption again.
IRS and Social Security administrators
Both agencies would have to create forms, guidance, and outreach so eligible clergy understand the deadline and how the election works.
On the Record
What Congress Is Saying
H.R. 227 has come up 19 times in the Congressional Record so far.
Mr. Speaker, I was not present for the following Roll Call vote. Had I been present, I would have voted as follows: YEA on Roll Call No. 138, On Motion to Suspend the Rules and Pass, as Amended of H.R. 7959, IRS Whistleblower Program Improvement Act, and YEA on Roll Call vote No. 139, On Motion to Suspend the Rules and Pass, as Amended of H.R. 227, Clergy Act.
H.R. 227 also appeared in 12 routine cosponsor filings.
HR227 Legislative Journey
Committee Action
Apr 28, 2026
Received in the Senate and Read twice and referred to the Committee on Finance.
House: Vote: 350-5
Apr 27, 2026
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)
House: Committee Action
Jan 7, 2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-425.
House: Vote: 40-0
Dec 10, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
House: Committee Action
Jan 7, 2025
Referred to the House Committee on Ways and Means.
About the Sponsor
Vince Fong
Republican, California's 20th congressional district · 2 years in Congress
Committees: Science, Space, and Technology, Homeland Security, Transportation and Infrastructure
View full profile →
Cosponsors (21)
No new cosponsors in 148 days — momentum stalled
This bill has 21 cosponsors: 6 Democrats, 15 Republicans, reflecting bipartisan support. Cosponsors represent 14 states: Arizona, California, Florida, and 11 more.
6Democrats15Republicans·14 statesBipartisan
Mike Thompson
Democrat · CA
Mike Kelly
Republican · PA
Juan Ciscomani
Republican · AZ
Darin LaHood
Republican · IL
Suzan DelBene
Democrat · WA
Lloyd Smucker
Republican · PA
Rudy Yakym
Republican · IN
Ron Estes
Republican · KS
Adrian Smith
Republican · NE
Mike Carey
Republican · OH
Nathaniel Moran
Republican · TX
Gus Bilirakis
Republican · FL
Committee Sponsors
Finance Committee
12D14R1I
|0 signed27 not yet0 of 27 committee members cosponsored
No committee members have cosponsored this bill
Ways and Means Committee
19D26R
|17 signed28 not yet17 of 45 committee members cosponsored
28 Republicans across these committees haven't cosponsored yet. Mobilize their constituents
H.R. 227 Quick Facts
Cosponsors
21
- Committee
- Finance
- Chamber
- House
- Policy
- Social Welfare
- Introduced
- Jan 7, 2025
Passed the House, received in Senate
Apr 28, 2026
Official Sources
H.R. 227 on Congress.gov
Official congressional page for H.R. 227 with status, text, actions, and related bill information.
IRS Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers
IRS guidance explaining Social Security coverage, exemptions, and tax rules for ministers, members of religious orders, and Christian Science practitioners directly affected by the bill.
Social Security Administration, Benefits Planner: Retirement
SSA resource on retirement benefits relevant because the bill would let future covered earnings count toward Social Security retirement eligibility and payments.
Social Security Administration, Survivors Benefits
SSA page explaining survivor and lump-sum death benefits that could be affected when clergy resume covered Social Security earnings under the bill.
U.S. House Ways and Means Committee
Official committee site for the House committee that would receive the bill's required IRS outreach plan to Congress.
U.S. Senate Finance Committee
Official committee site for the Senate committee named in the bill and currently referenced in the bill's status.
H.R. 227 Common Questions
What does H.R. 227 do for clergy and Social Security?
H.R. 227 gives certain clergy and religious workers a one-time chance to revoke a past Social Security opt-out and rejoin coverage for future years.
Who can opt back into Social Security under H.R. 227?
The bill covers duly ordained, commissioned, or licensed ministers, members of religious orders, and Christian Science practitioners with a qualifying existing exemption.
When would Social Security coverage restart under H.R. 227?
You could choose to restart coverage in either your first tax year after 2028 or your second tax year after 2028.
What is the deadline to opt back in under H.R. 227?
You would have to file by the due date, including extensions, for your second tax year beginning after December 31, 2028.
Do clergy have to pay back taxes to rejoin Social Security?
Sometimes. If you file late but want the change to apply to an earlier year, you must pay the full self-employment tax you would have owed for that year.
Can you opt out again after rejoining Social Security?
No. H.R. 227 makes this a one-way choice. Once you revoke the exemption, you cannot apply for that exemption again.
Would H.R. 227 affect retirement or survivor benefits?
Yes. Future covered earnings could count toward monthly Social Security benefits and lump-sum death payments, starting in the calendar year your revocation takes effect.
What is the latest status of H.R. 227?
H.R. 227 has passed the House and was received in the Senate, where it was referred to the Senate Finance Committee on April 28, 2026.
Based on H.R. 227 bill text
H.R. 227 Bill Text
“To allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes.”
Source: U.S. Government Publishing Office
Bill Alerts
Get notified when H.R. 227 moves
Committee votes, floor action, cosponsor changes — straight to your inbox.
Bill alerts + Legisletter's monthly briefing. Unsubscribe anytime.
Social Welfare Bills
2 related bills we're tracking
H.R. 2048
Metastatic Breast Cancer Access to Care Act
Andrew GarbarinoR-NY
+212
216 cosponsors
Referred to the House Committee on Ways and Means.
Mar 11, 2025
HouseSocial Welfare
H.R. 1700
Social Security Expansion Act
Val HoyleD-OR
+32
36 cosponsors
Referred to the Subcommittee on Railroads, Pipelines, and Hazardous Materials.
Feb 27, 2025
HouseSocial Welfare
Trending Right Now
Bills gaining momentum across Congress
H.R. 5309Gaining+8
Congressional Tribute to Constance Baker Motley Act of 2025
Rosa DeLauroD-CT
+192
196 cosponsors
+8 this monthReferred to the House Committee on Financial Services.
Sep 11, 2025
HouseCivil Rights and Liberties, Minority Issues
H.R. 5269Gaining+7
RESULTS Act
Richard HudsonR-NC
+72
76 cosponsors
+7 this monthReferred to the Committee on Energy and Commerce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sep 10, 2025
HouseHealth
H.R. 1181
Protecting Privacy in Purchases Act
Riley MooreR-WV
+128
132 cosponsors
Placed on the Union Calendar, Calendar No. 447.
Feb 25, 2026
HouseFinance and Financial Sector
Tracking Social Welfare in Congress? Monitor bills, track cosponsor momentum, and launch advocacy campaigns — all from one advocacy platform.