September 20, 2018
Professor Edward Zelinsky's article in OUPblog "Does TJCA Tax Churches? Should It?" focuses on the new Tax Cut and Jobs Act and its impact on churches and other houses of worship.
Zelinsky writes, "Does the new federal tax law, commonly known as the Tax Cut and Jobs Act (TCJA), tax churches as some have argued? If so, is this tax appropriate? The answers are “yes” and “yes.” The TCJA provisions taxing qualified transportation fringes treat secular and religious employers alike, including houses of worship. In a world of imperfect choices, the TCJA reasonably treats all employers fairly without entangling church and state inordinately."
Click here to read the complete article.