H.R. 6068 would allow clergy to make a one-time decision during calendar years 2026 or 2027 to reverse a previous decision to exempt their ministerial earnings from self-employment taxes. Under current law, certain members of the clergy may make a one-time, irrevocable decision to exempt their ministerial earnings from self-employment taxes. If they elect to do so, they do not receive Social Security and Medicare benefits based on that income.