Presbyterian Mission Agency income tax Archives

income tax

Board of Pensions issues statement on housing allowance ruling

Posted October 11th, 2017

On Friday, October 6, Judge Barbara Crabb, a federal district court judge in the Western District of Wisconsin, found Section 107(2) of the Internal Revenue Code (the subsection dealing with housing allowances) to be unconstitutional based on the establishment clause of the First Amendment. Section 107(1), relating to the exclusion of the value of manse housing, was not the subject of the lawsuit and remains unaffected.