,,ii  #aaith ,,congress  #ast ,session  
,s4 #fci  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #ai1      
#bjbe,mrs4 ,britt 7for herself and ,ms4 
,hassan7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
allow a period in which members of the  
clergy may revoke their exemption from  
,social ,security coverage1 and for     
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,clergy ,act4  
#b4 ,revocation by members of the clergy
 of exemption from social security      
coverage  7a7 ,in general  7#a7         
,revocation of exemption                
,notwithstanding section #adjb7;e77#d7  
of the ,internal ,revenue ,code of      
#aihf1 any exemption which has been     
received under section #adjb7;e77#a7 of 
such ,code by a duly ordained1          
commissioned1 or licensed minister of a 
church1 a member of a religious order1  
or a ,christian ,science practitioner1  
and which is effective for the taxable  

year in which this ,act is enacted1 may 
be revoked by filing an application     
therefor 7in such form and manner1 and  
with such official1 as may be prescribed
 by the ,commissioner of ,internal      
,revenue71 provided that such           
application is filed no later than the  
due date of the ,federal income tax     
return 7including any extension thereof7
 for the applicant's second taxable year
 beginning after ,december #ca1 #bjbg4  
7#b7 ,effect of revocation  7,a7 ,in    
general ,for purposes of chapter #b of  
the ,internal ,revenue ,code of #aihf   
and title ,,ii of the ,social ,security 
,act 7#db ,u4,s4,c4 #dja et seq471 any  
revocation described in paragraph 7#a7  
shall be effective-- 7i7 as specified in
 the application1 with respect to-- 7,i7
 the applicant's first taxable year     
beginning after ,december #ca1 #bjbg1 or
  7,,ii7 the applicant's second taxable 
year beginning after such date1 and     
7ii7 for all succeeding taxable years4  
7,b7 ,prohibition on subsequent request 

for exemption ,in the case of any       
individual who1 pursuant to paragraph   
7#a71 has revoked an exemption received 
under section #adjb7;e77#a7 of the      
,internal ,revenue ,code of #aihf1 such 
individual may not subsequently file    
another application for an exemption    
under such section4  7#c7 ,inclusion of 
taxes owed ,if an application described 
in paragraph 7#a7 is filed after the due
 date of the applicant's ,federal income
 tax return for a taxable year and is   
effective with respect to that taxable  
year1 it shall include or be accompanied
 by payment in full of an amount equal  
to the total of the taxes that would    
have been imposed by section #adja of   
the ,internal ,revenue ,code of #aihf   
with respect to all of the applicant's  
income derived in that taxable year     
which would have constituted net        
earnings from self-employment for       
purposes of chapter #b of such ,code1 as
 determined without respect to-- 7,a7   
paragraphs 7#d7 and 7#e7 of section     

#adjb7;c7 of such ,code1 and  7,b7 any  
exemption received under section        
#adjb7;e77#a7 of such ,code4  7b7       
,effective date ,subsection 7a7 shall   
apply with respect to-- 7#a7 services   
performed 7to the extent specified in   
such subsection7 in taxable years       
beginning after ,december #ca1 #bjbg1   
7#b7 monthly insurance benefits payable 
under title ,,ii of the ,social         
,security ,act on the basis of the wages
 and self-employment income of any      
individual for months in or after the   
calendar year in which such individual's
 application for revocation 7as         
described in such subsection7 is        
effective1 and  7#c7 lump-sum death     
payments payable under such title on the
 basis of such wages and self-employment
 income in the case of deaths occurring 
in or after such calendar year4  #c4    
,report to ,congress ,not later than #ij
 days after the date of enactment of    
this ,act1 the ,commissioner of         
,internal ,revenue1 in consultation with

 the ,commissioner of ,social ,security1
 shall develop and submit to the        
,committee on ,ways and ,means of the   
,house of ,representatives and the      
,committee on ,finance of the ,senate a 
plan to inform duly ordained1           
commissioned1 or licensed ministers of a
 church1 members of a religious order1  
and ,christian ,science practitioners of
 their eligibility to revoke any prior  
election of exemption from ,social      
,security participation4