1. Short title This Act may be cited as the Clergy Act . 2. Revocation by members of the clergy of exemption from social security coverage (a) In general Notwithstanding section 1402(e)(4) of the Internal Revenue Code of 1986, any exemption which has been received under section 1402(e)(1) of such Code by a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner, and which is effective for the taxable year in which this Act is enacted, may be revoked by filing an application therefor (in such form and manner, and with such official, as may be prescribed by the Commissioner of Internal Revenue), if such application is filed no later than the due date of the Federal income tax return (including any extension thereof) for the applicant’s second taxable year beginning after December 31, 2025. Any such revocation shall be effective (for purposes of chapter 2 of the Internal Revenue Code of 1986 and title II of the Social Security Act ( 42 U.S.C. 401 et seq. )), as specified in the application, either with respect to the applicant’s first taxable year beginning after December 31, 2025, or with respect to the applicant’s second taxable year beginning after such date, and for all succeeding taxable years