[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4493 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4493

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.


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                    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.
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