H.R. 4493, the Faith and Fairness Act of 2014, introduced by Rep. Bill Cassidy, R-La., would expand the definition of a minister regarding the exclusion of a parsonage’s rental value from gross income to include recognized officials of nontheistic spiritual, moral, or ethical groups.
2D SESSIONH.R. 4493To amend the Internal Revenue Code of 1986 to expand the definition
of minister for purposes of excluding the rental value of a parsonage
from gross income to include duly recognized officials of nontheistic
spiritual, moral, or ethical organizations.
IN THE HOUSE OF REPRESENTATIVES
APRIL 28, 2014
Mr. CASSIDY introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to expand the definition of minister for purposes of excluding the rental value of a parsonage from gross income to include duly recognized officials of nontheistic spiritual, moral, or ethical organizations.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Faith and Fairness Act of 2014”.
SEC. 2. EXCLUSION OF RENTAL VALUE OF PARSONAGES.
(a) IN GENERAL. — Section 107 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
“For purposes of this section, the term ‘minister of the gospel’ includes any duly recognized official of a religious, spiritual, moral, or ethical organization (whether theistic or not).”.
(b) EFFECTIVE DATE. — The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
APRIL 28, 2014
Citations: H.R. 4493; Faith and Fairness Act of 2014