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The Clergy Act provides a new option for ordained, commissioned, or licensed ministers, members of religious orders, and Christian Science practitioners who have previously claimed an exemption from Social Security taxes under current law. Normally, once these clergy members elect to be exempt from Social Security coverage, they cannot change that decision. This bill changes that by allowing them to revoke their exemption within a specified time frame. Specifically, clergy who have an exemption effective in the year the bill is enacted can apply to revoke it by the due date of their federal income tax return (including extensions) for their second taxable year beginning after December 31, 2028. The revocation can be effective for either the first or second taxable year after 2028 and will apply to all subsequent years. Once revoked, they cannot reapply for the exemption. If the revocation is filed late but still applies to a prior year, the clergy member must pay the Social Security taxes they would have owed for that year. The bill also requires the IRS, in consultation with the Social Security Administration, to develop a plan to inform eligible clergy about this new option within 90 days of enactment. This change could affect clergy members’ future Social Security benefits and tax obligations, providing them with more flexibility in planning for retirement and social insurance coverage.