HR 5100 · 97th Congress · Taxation
A bill to amend section 62 of the Internal Revenue Code of 1954 to make the treatment of business expenses of ministers under such section consistent with the treatment of such expenses for purposes of social security taxes.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to Subcommittee on Social Security.(1981-11-24)
Plain Language Summary
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Amends the Internal Revenue Code to provide that, for purposes of the business expense deduction, a clergyman shall not be treated as an employee.…
Summarized by Claude AI · Non-partisan · For informational purposes only