Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

I can walk you through what this section actually means

Get a weekly summary of what Congress did, delivered every Sunday.

About
How Congress Works
Quiz
Congress Wrapped
Support Us
Roadmap
Health
Privacy Policy
Terms of Service

WhiteHouse.wiki•SCOTUS.wiki

Congress.wiki Alpha

Color Theme:

This is not an official government website.

© 2026 PLEJ LC. All rights reserved.

Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 107. — Rental value of parsonages · Congress.wiki

U.S. Code/Title 26/§ 107

Title 26

26

Title overview Search title All titles

26 U.S.C. § 107.Chapter 1

§ 107

Rental value of parsonages

Title 26

1 min read

Subchapter: Computation of Taxable Income

Need the full chapter outline? Open Chapter 1 to browse every section without loading the entire chapter explorer on this page.

Back to Chapter 1 Previous: § 1063 Next: § 109

In the case of a minister of the gospel, gross income does not include—

((1)) the rental value of a home furnished to him as part of his compensation; or

((2)) the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home and to the extent such allowance does not exceed the fair rental value of the home, including furnishings and appurtenances such as a garage, plus the cost of utilities.

Release: pl-119-83 (2026-04-13)