Origin: Massachusetts conforms to Internal Revenue Code (the "Code") § 107, which allows ministers to exclude from gross income a housing allowance or the rental value of a parsonage furnished as part of their compensation. As defined in Internal Revenue Service pronouncements and federal case law, the term "minister" includes people holding various titles in a variety of religious organizations.
Origin: M.G.L. c. 62, §§ 1(c), 1(d), and § 2(a); Code § 107
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Exclusions from Gross Income
1.014
Exemption of Rental Value of Parsonages
Massachusetts conforms to Internal Revenue Code (the "Code") § 107, which allows ministers to exclude from gross income a housing allowance or the rental value of a parsonage furnished as part of their compensation. As defined in Internal Revenue Service pronouncements and federal case law, the term "minister" includes people holding various titles in a variety of religious organizations.
M.G.L. c. 62, §§ <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section1" target="_blank">1(c), 1(d)</a>, and § <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2" target="_blank">2(a)</a>; <a href="https://www.law.cornell.edu/uscode/text/26/107" target="_blank">Code § 107</a>
3.6
3.9
4.1
4.4
4.5
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