Article summary. Congress enacted two major tax laws in 2006 that include several provisions of direct relevance to churches and church employees. Tax laws enacted in prior years also contain provisions that took effect in 2006. In addition, a number of court decisions and IRS rulings provided clarification on a number of important tax issues. More than 80 of the most important changes and clarifications are summarized in this feature article.
Part 1—Clergy and Lay Church Employees
A. Miscellaneous Tax Law Changes
1. Will Congress give ministers another opportunity to revoke an exemption from Social Security? It does not look likely, at least for now. Last year, Congressman David Camp (R-MI) introduced a bill (H.R. 451) that would have allowed ministers a limited time to revoke an exemption from Social Security. The same opportunity has been granted three times by Congress over the past 30 years. The current attempt gained no cosponsors, and is now dead.