# Pub. L. 107-181: changes to the Internal Revenue Code

2002-05-20, 116 Stat. 583. Source: <https://www.govinfo.gov/link/plaw/107/public/181>.

## Legislative history

- Bill: [H.R. 4156](https://www.congress.gov/bill/107th-congress/house-bill/4156)
- Bluebook: [JCT general explanation (2003)](https://www.govinfo.gov/app/details/CPRT-108JPRT83912)

## § 107: Rental value of parsonages

- § 107(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.