TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Sunday, December 17, 2017

Johnson Amendment Repeal Removed From Final GOP Tax Bill

Christianity Today, Johnson Amendment Repeal Removed from Final GOP Tax Bill:

President Donald Trump’s biggest religious freedom policy promise to evangelicals—repealing the Johnson Amendment—will no longer take place via Republican tax reform.

A Democratic senator announced Thursday night that the repeal included in the House version of the tax bill, which would allow churches and other nonprofits to endorse candidates without losing their tax-exempt status, was removed during the reconciliation process with the Senate version, which did not include a repeal.

According to Senator Ron Wyden, the senior Democrat on the Senate Finance Committee, the Johnson Amendment repeal was blocked by the Senate parliamentarian. Because of a requirement called the Byrd Rule, reconciliation bills—which are passed through a simple Senate majority—cannot contain “extraneous” provisions that don’t primarily deal with fiscal policy, The Wall Street Journal reported.

http://taxprof.typepad.com/taxprof_blog/2017/12/johnson-amendment-repeal-removed-from-final-gop-tax-bill.html

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