The minister’s housing exclusion faces its next battle in a 7-years-and-counting war with the Freedom From Religion Foundation. A Wisconsin federal district court ruled in October 2017 that the housing exclusion for minister-provided housing is unconstitutional, a ruling that could ultimately strike down the allowance nationwide, resulting in nearly $1 billion in new taxes for ministers across the country. An appeal to the Seventh Circuit Court of Appeals was filed by Chicago-area pastors in early February 2018.
While the appeal will not reach the courtroom until later this year, The Becket Fund for Religious Liberty, representing pastors on the South Side of Chicago and other religious leaders, filed its opening brief on April 19. Further, several organizations, including ECFA, The Lutheran Church – Missouri Synod, the National Association of Evangelicals, the Union of Orthodox Jewish Congregations of America, Council of Churches of City of New York, Queens Federation of Churches, and the Christian Legal Society, filed an Amicus Brief to the court detailing the longstanding history of the housing allowance and the devastating financial consequences that would be felt by ministers and churches if this provision is found unconstitutional.