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Faith and Fairness Act of 2014

H.R. 4493 · 113th Congress · Apr 28, 2014 · Lineage

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:
(b)
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.