Church and Clergy Tax Developments in 2008: 2008 in Review
46 of the most important tax highlights.

46 of the most important tax highlights

Congress enacted additional tax legislation in 2008 that includes provisions of direct relevance to churches and church employees. Tax laws enacted in prior years also contain provisions that took effect in 2008 or 2009. In addition, a number of court decisions and IRS rulings provided clarification on a variety of important tax issues. Several 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. Revoking an exemption from Social Security

Will Congress give ministers another opportunity to revoke an exemption from Social Security? It does not seem likely, at least for now. In 2005 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.

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