Donald Trump Signs a Law Allowing Members of the Clergy To Opt Into Medicare and Social Security

US President Donald Trump signed the Clergy Act on 20 October 2026, allowing eligible priests, pastors and other religious workers to reverse previous Social Security exemptions.

The law offers a path towards future retirement and Medicare benefits, but neither is automatic. The change affects clergy who opted out of Social Security taxes on their ministerial earnings, sometimes early in their careers. Those decisions were generally irreversible, apart from limited opportunities previously authorised by Congress, including one in 1999.

Under the new legislation, qualifying applicants can resume paying Social Security and Medicare taxes on covered ministerial income. Years spent working under an exemption will not automatically count towards future benefits.

Trump Signs Clergy Act Following Bipartisan Congressional Support

Republican Congressman Vince Fong, who represents California's 20th Congressional District, introduced the measure in January 2025. The House approved it by 350 votes to five on 27 April 2026. The Senate followed by unanimous consent on 30 September.

Senators Katie Britt, a Republican from Alabama, and Maggie Hassan, a Democrat from New Hampshire, helped advance the proposal in the Senate.

The House Ways and Means Committee estimates that roughly 2,000 clergy members receive exemptions from Social Security taxes on ministerial earnings each year. The legislation also drew support from organisations including AARP and the National Association of Evangelicals.

Fong welcomed Trump's signature, saying, 'Those who spend their lives caring for others deserve the opportunity to plan for their own future.'

Supporters argue that clergy who made the decision years ago should have another opportunity to prepare for retirement. The new law provides that choice without changing the underlying benefit rules.

Who Qualifies for the Clergy Act's New Filing Window?

The legislation applies to qualifying ordained, commissioned or licensed ministers, members of religious orders and Christian Science practitioners whose exemptions remained effective in the 2026 tax year.

It is not a blanket enrolment scheme for every person working in a religious organisation. Applicants must have an eligible exemption to revoke, and the decision is permanent.

They can choose to make the revocation effective for the 2029 or 2030 tax year. For calendar-year taxpayers, applications must generally reach the Internal Revenue Service by 15 April 2031, subject to applicable filing extensions.

There is also a potentially substantial payment requirement. If an application takes effect for a tax year whose return deadline has already passed, the applicant must pay the relevant self-employment taxes in full with the application.

That provision may matter especially to clergy who choose 2029 as their effective year but apply after the filing deadline for that year. Revocation also applies to subsequent tax years, so future covered earnings will carry the applicable contributions.

Medicare Eligibility Remains Separate From Rejoining Social Security

Returning to Social Security coverage does not immediately produce a retirement payment. The Social Security Administration generally requires 40 work credits for retirement benefits, commonly earned over about ten years of covered employment.

Some clergy may already have credits from other jobs, while others will need additional covered earnings. The new act does not award retroactive credits for ministerial work performed during the exemption.

Medicare eligibility is also governed by separate rules. Premium-free Medicare Part A generally depends on sufficient Medicare-taxed work by an applicant or their spouse. People without that work history may have other enrolment options, sometimes involving premiums.

Another requirement falls on the government. Within 90 days of enactment, the IRS commissioner must consult the Social Security commissioner and submit an outreach plan to the relevant House and Senate committees.

For eligible clergy, the choice will depend on their existing work records, future earnings and ability to meet the tax obligations. Reversing an exemption may reopen access to the system, but obtaining benefits remains a separate question.

The first effective tax year is still 2029. Until then, clergy considering the change have time to examine what they have already contributed and what they would owe before filing.