IV 
115TH CONGRESS 
2D SESSION 
H. CON. RES. 129 
Recognizing the significance of the parsonage allowance to the Nation’s 
religious and spiritual communities. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 17, 2018 
Mr. SESSIONS (for himself, Ms. GRANGER, Mr. SMITH of Texas, Mr. CULBER-
SON, Mr. POE of Texas, Mr. WEBER of Texas, Mr. CARTER of Texas, 
Mr. CONAWAY, Mr. BARTON, Mr. BABIN, Mr. POSEY, Mr. WILSON of 
South Carolina, Mr. BISHOP of Utah, Mr. SMUCKER, Mr. RUTHERFORD, 
Mr. WEBSTER of Florida, Mr. MARCHANT, Mr. FLEISCHMANN, Mr. 
PALAZZO, Mr. LUETKEMEYER, Mr. GIANFORTE, Mr. COLLINS of Georgia, 
Mr. BERGMAN, Mr. THORNBERRY, and Mr. WALBERG) submitted the fol-
lowing concurrent resolution; which was referred to the Committee on 
Ways and Means 
CONCURRENT RESOLUTION 
Recognizing the significance of the parsonage allowance to 
the Nation’s religious and spiritual communities. 
Whereas churches, synagogues, and other religious institu-
tions lie at the heart of communities large and small 
across the United States; 
Whereas these institutions are focal points for worship, spir-
itual devotion, education, neighborhood development, so-
cial services, and many other benefits to the communities 
of which they form an integral part; 
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•HCON 129 IH 
Whereas, for more than 200 years, tax exemptions and exclu-
sions for religious institutions have served as essential 
tools to promote religious liberty and prevent government 
entanglement, enabling these institutions to provide such 
benefits to their communities; 
Whereas the parsonage allowance under section 107 of the 
Internal Revenue Code of 1986 is one such exclusion; 
Whereas the parsonage allowance is available to clergy from 
a wide variety of faith traditions in nearly every commu-
nity in the United States; 
Whereas Congress intended the parsonage allowance to facili-
tate equitable treatment for tax purposes between 
church-provided housing for clergy and housing provided 
to secular and military employees by their employers; 
Whereas the corresponding tax exclusion for secular employ-
ees is not viable in the religious context, given that many 
clergy are self-employed and the practices of religious em-
ployers vary in accordance with denominational structure 
and polity; 
Whereas the parsonage allowance has been reflected in the 
application of the Internal Revenue Code since 1939; 
Whereas throughout its history, the parsonage allowance has 
allowed religious leaders to live near their congregations 
and serve their communities; and 
Whereas the parsonage allowance is essential to treating the 
faith community fairly and avoiding excessive government 
entanglement in religion: Now, therefore, be it 
Resolved by the House of Representatives (the Senate 
concurring), That the Congress recognizes the significance 
of the parsonage allowance to the Nation’s religious and 
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•HCON 129 IH 
spiritual communities, and supports its continued reten-
tion in the Internal Revenue Code of 1986. 
Æ 
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