Dear Taxing Filers:

April 15th, Tax Day! Hopefully you’re not scrambling to finish the filing task on this beautiful Monday; I usually am. Not because I procrastinate, which I do, but because ministers are paid like independent contractors, so the 15.3% self-employment tax on salary and housing allowance usually leaves a little extra needed to top off my quarterly payments from the previous year. Like many, I’m in no rush to hand off that cash. I am grateful for the continued income tax exemption provided to clergy for housing allowance, but am not confident that exemption will last. Implemented to compensate pastors who own their homes rather than live in a church manse, local municipalities like the allowance because it keeps clergy houses on the property tax rolls. Churches do not pay tax for their property, including church-owned pastors' housing. (Strangely enough, continuation of the housing allowance exemption finds its greatest protection from the U.S. military.) All this brings me to today’s musing, a brief history of the religious church tax exemption.

It’s an old allowance. Christian Emperor Constantine (272-337 BCE) famously insulated Christian churches from Roman taxation, a tradition that was continued