[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H. Con. Res. 129 Introduced in House (IH)]

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115th CONGRESS
  2d Session
H. CON. RES. 129

Recognizing the significance of the parsonage allowance to the Nation's 
                  religious and spiritual communities.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 17, 2018

    Mr. Sessions (for himself, Ms. Granger, Mr. Smith of Texas, Mr. 
 Culberson, Mr. Poe of Texas, Mr. Weber of Texas, Mr. Carter of Texas, 
  Mr. Conaway, Mr. Barton, Mr. Babin, Mr. Posey, Mr. Wilson of South 
Carolina, Mr. Bishop of Utah, Mr. Smucker, Mr. Rutherford, Mr. Webster 
      of Florida, Mr. Marchant, Mr. Fleischmann, Mr. Palazzo, Mr. 
 Luetkemeyer, Mr. Gianforte, Mr. Collins of Georgia, Mr. Bergman, Mr. 
    Thornberry, and Mr. Walberg) submitted the following concurrent 
   resolution; which was referred to the Committee on Ways and Means

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                         CONCURRENT RESOLUTION


 
Recognizing the significance of the parsonage allowance to the Nation's 
                  religious and spiritual communities.

Whereas churches, synagogues, and other religious institutions lie at the heart 
        of communities large and small across the United States;
Whereas these institutions are focal points for worship, spiritual devotion, 
        education, neighborhood development, social services, and many other 
        benefits to the communities of which they form an integral part;
Whereas, for more than 200 years, tax exemptions and exclusions for religious 
        institutions have served as essential tools to promote religious liberty 
        and prevent government entanglement, enabling these institutions to 
        provide such benefits to their communities;
Whereas the parsonage allowance under section 107 of the Internal Revenue Code 
        of 1986 is one such exclusion;
Whereas the parsonage allowance is available to clergy from a wide variety of 
        faith traditions in nearly every community in the United States;
Whereas Congress intended the parsonage allowance to facilitate equitable 
        treatment for tax purposes between church-provided housing for clergy 
        and housing provided to secular and military employees by their 
        employers;
Whereas the corresponding tax exclusion for secular employees is not viable in 
        the religious context, given that many clergy are self-employed and the 
        practices of religious employers vary in accordance with denominational 
        structure and polity;
Whereas the parsonage allowance has been reflected in the application of the 
        Internal Revenue Code since 1939;
Whereas throughout its history, the parsonage allowance has allowed religious 
        leaders to live near their congregations and serve their communities; 
        and
Whereas the parsonage allowance is essential to treating the faith community 
        fairly and avoiding excessive government entanglement in religion: Now, 
        therefore, be it
    Resolved by the House of Representatives (the Senate concurring), 
That the Congress recognizes the significance of the parsonage 
allowance to the Nation's religious and spiritual communities, and 
supports its continued retention in the Internal Revenue Code of 1986.
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