This legislation creates a specific window for certain religious professionals to opt back into Social Security. Duly ordained, commissioned, or licensed ministers, members of religious orders, and Christian Science practitioners who previously elected an exemption from Social Security coverage may revoke that exemption. The application for revocation must be filed no later than the due date of their federal income tax return for their second taxable year beginning after December 31, 2027. Once revoked, the decision is permanent , and individuals cannot again apply for an exemption. The revocation can be effective for either the applicant's first or second taxable year beginning after December 31, 2027, and for all subsequent years. If the application is filed late for a specific year, it must include full payment of all self-employment taxes that would have been owed for that year without the exemption. Additionally, the bill mandates that the Commissioner of Internal Revenue, in consultation with the Commissioner of Social Security, develop a plan to inform eligible individuals about this opportunity to revoke their exemption.