The Clergy Act of 2026: Reopening the Revocation Window for Ministerial SECA Exemption Elections
Clergy Act, Pub. L. No. 119-148, §§ 1–3, 140 Stat. 88 (Oct. 20, 2026) (enacting H.R. 227, 119th Cong. (2026); non-codified provision impacting 26 U.S.C. § 1402 and 42 U.S.C. §...