The "Clergy Act" allows certain religious professionals, including ministers, members of religious orders, and Christian Science practitioners , to revoke their prior exemption from Social Security coverage. This exemption, originally granted under section 1402(e)(1) of the Internal Revenue Code, can now be reversed, enabling these individuals to participate in the Social Security system. The bill sets a specific window for revocation, requiring applications to be filed by the due date of the applicant's federal income tax return for their second taxable year beginning after December 31, 2027. Upon revocation, individuals will be subject to Social Security taxes and become eligible for associated benefits, with the revocation taking effect for taxable years beginning after December 31, 2027. A key provision states that once an exemption is revoked, the individual cannot subsequently apply for another exemption from Social Security. Furthermore, the bill mandates that the Commissioner of Internal Revenue, in consultation with the Commissioner of Social Security, develop and submit a plan to Congress within 90 days to inform eligible clergy members about this new opportunity to revoke their exemption.