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 (1) Revocation of exemption 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), provided that 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. (2) Effect of revocation (A) In general 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. ), any revocation described in paragraph (1) shall be effective— (i) as specified in the application, with respect to— (I) the applicant’s first taxable year beginning after December 31, 2025, or (II) the applicant’s second taxable year beginning after such date, and (ii) for all succeeding taxable years. (B) Prohibition on subsequent request for exemption In the case of any individual who, pursuant to paragraph (1), has revoked an exemption received under section 1402(e)(1) of the Internal Revenue Code of 1986, such individual may not subsequently file another application for an exemption under such section. (3) Inclusion of taxes owed If an application described in paragraph (1) 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 year, 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