There are many pastors we have met with over the years that regret becoming exempt from Social Security. We’ve heard things like,

“I was young and was just following advice. If I could go back, I wouldn’t have opted out.”

“I didn’t know that you had to be religiously opposed to it to be exempt. I would have a different answer today.”

The Clergy Act, which was signed into law on October 20, 2026 allows ministers whose self- employment tax exemption was effective for 2026 to revoke that exemption.