President Donald Trump on Oct. 20 signed legislation creating a new filing window for certain members of the clergy to begin paying Social Security and Medicare taxes on ministerial earnings, a change backed in the Senate by Sen. Maggie Hassan.
The measure, known as the Clergy Act, does not automatically recalibrate previous years worked under an exemption into benefit calculations. Instead it gives qualifying ordained, commissioned or licensed ministers, members of religious orders and Christian Science practitioners whose exemptions remained effective in the 2026 tax year a chance to resume payroll tax coverage and thereby establish a pathway toward future Social Security and Medicare benefits.
what the law does
- New filing window: Eligible clergy who previously opted out of Social Security withholding can elect to begin paying Social Security and Medicare taxes on covered ministerial income.
- No automatic credit: Years worked under an earlier exemption will not automatically count toward benefit eligibility; participation opens a route to future benefits, the law says.
- Targeted eligibility: The change applies to ministers and related religious workers whose exemptions remained in effect in the 2026 tax year, not to all employees of religious organizations.
The House approved the bill on April 27, 2026, by a vote of 350 to 5. The Senate passed the measure by unanimous consent on Sept. 30, according to congressional records. The bill’s sponsor in the House was Rep. Vince Fong of California; the Senate process included support from Sen. Maggie Hassan, D-New Hampshire, and Sen. Katie Britt, R-Alabama, the source material shows.
| Chamber | Action | Date |
|---|---|---|
| House | Approved 350–5 | April 27, 2026 |
| Senate | Passed by unanimous consent | Sept. 30, 2026 |
“Those who spend their lives caring for others deserve the opportunity to plan for their own future.” — Rep. Vince Fong
Supporters argued the legislation restores an option for clergy who earlier in their careers exercised an exemption from Social Security taxes and now want a path to retirement and Medicare benefits. The House Ways and Means Committee estimated roughly 2,000 clergy members a year receive exemptions from Social Security taxes on ministerial earnings.
The law does not change underlying benefit rules and does not automatically convert previously exempt years into credited service for Social Security. Administration and congressional documents indicate the measure creates an elective mechanism for future coverage and contribution, subject to the eligibility windows and procedures set out in the statute.
Sen. Maggie Hassan’s participation in advancing the bill through the Senate is noted in the congressional rollforward of the measure. Her office did not provide additional comment in the source material beyond listing her role in helping to move the legislation.
