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.
Taxation
ClergyHousing and Community DevelopmentIncome taxParking facilities
More subjectsShow fewer subjects
Personal income taxReal estate appraisalReligionRent subsidiesTax exclusionTransportation and Public Works
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
Read twice and referred to the Committee on Finance.
Plain-English summary
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
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). S. 2200: Clergy Housing Allowance Clarification Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-S-2200/
"S. 2200: Clergy Housing Allowance Clarification Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-2200/.
S. 2200, 107th Cong. (2026), https://openamerica.io/bill/107-S-2200/.
[S. 2200: Clergy Housing Allowance Clarification Act of 2002](https://openamerica.io/bill/107-S-2200/)