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S 2200 107th Congress Senate

Clergy Housing Allowance Clarification Act of 2002

Official title: A bill to amend the Internal Revenue Code of 1986 to clarify that the parsonage allowance exclusion is limited to the fair rental value of the property.

Introduced: May 14, 2002 See on congress.gov
Taxation ClergyHousing and Community DevelopmentIncome taxParking facilities
More subjectsShow fewer subjects
Personal income taxReal estate appraisalReligionRent subsidiesTax exclusionTransportation and Public Works
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 18, 2002
Read twice and referred to the Committee on Finance.
Apr 18, 2002
Sponsor introductory remarks on measure. (CR S2957)
Apr 18, 2002
Introduced in Senate
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 Latest action April 18, 2002

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Clergy Housing Allowance Clarification Act of 2002 - Amends the Internal Revenue Code to specify that the parsonage allowance exclusion from gross income cannot exceed the fair rental value of the home, including furnishings and appurtenances such as a garage, plus the cost of utilities.

Sets forth effective date provisions.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2200: Clergy Housing Allowance Clarification Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-S-2200/
MLA
"S. 2200: Clergy Housing Allowance Clarification Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-2200/.
Bluebook (legal)
S. 2200, 107th Cong. (2026), https://openamerica.io/bill/107-S-2200/.
Markdown link
[S. 2200: Clergy Housing Allowance Clarification Act of 2002](https://openamerica.io/bill/107-S-2200/)
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