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H. Rept. 119-425 1 (2026-01-07)

handle is hein.congrecreports/crptxahxx0001 and id is 1 raw text is: AUTHENTICATED r U.S. GOVERNMENT INFORMATION 4 119TH CONGRESS REPORT 2d Session J HOUSE OF REPRESENTATIVES 119-425 CLERGY ACT JANUARY 7, 2026.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr. SMITH of Missouri, from the Committee on Ways and Means, submitted the following REPORT together with ADDITIONAL VIEWS [To accompany H.R. 227] The Committee on Ways and Means, to whom was referred the bill (H.R. 227) to allow a period in which members of the clergy may revoke their exemption from Social Security coverage, and for other purposes, having considered the same, reports favorably thereon with an amendment and recommends that the bill as amended do pass. CONTENTS Page I. SUMMARY AND BACKGROUND ............................................................... 2 A. Purpose and Sum m ary ..................................................................... 2 B. Background and Need for Legislation .................... 3 C. Legislative H istory ........................................................................... . 3 D . Designated H earing .......................................................................... 4 II. EXPLANATION OF THE BILL .................................................................. 4 A . Reasons for Change .......................................................................... 4 B. Explanation of Provisions ................................................................. 4 C . E ffective D ate ................................................................................... . 5 III. VOTE OF COM M ITTEE ............................................................................... 5 IV. BUDGET EFFECTS OF THE BILL ............................................................ 5 A. Committee Estimate of Budgetary Effects .................. 5 B. Statement Regarding New Budget Authority and Tax Expendi- tures Budget Authority .................................................................. 5 C. Cost Estimate Prepared by the Congressional Budget Office ....... 6 V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF TH E H O U SE ............................................................................................. 6 A. Committee Oversight Findings and Recommendations ................. 6 B. Statement of General Performance Goals and Objectives ............. 6 69-006