26 U.S. Code § 107. Rental value of parsonages
In the case of a minister of the gospel, gross income does not include—
2002—Par. (2). Pub. L. 107–181 inserted “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” before period at end.
Effective Date of 2002 Amendment
“(1) In general.—
The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2001.
“(2) Returns positions.—The amendment made by this section also shall apply to any taxable year beginning before January 1, 2002, for which the taxpayer—
filed a return after April 16, 2002.
“(3) Other years before 2002.—