113 HR 4493 IH: Faith and Fairness Act of 2014 U.S. House of Representatives 2014-04-28 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 2d Session H. R. 4493 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.

1.

Short title

This Act may be cited as the Faith and Fairness Act of 2014.

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.