| One controversial provision of the Tax Cuts and Jobs Act of 2017, you may recall, required nonprofit organizations, including churches, to calculate unrelated business income tax on qualified transportation fringe benefits provided to employees. Among the benefits included were employer-provided parking and mass transit passes, as well as parking fees paid on behalf of employees to third-party vendors. The backlash from the so-called “parking lot tax” dominated headlines throughout the summer of 2018, then resurfaced again at the end of 2018 when the Internal Revenue Service finally issued its guidance on the provision’s implementation. Continued calls for the repeal of the provision ebbed and flowed throughout 2019. Then, in December, church and nonprofit leaders finally got the news they wanted for nearly two years. Congress adopted a repeal—and President Trump signed it into law. This brief update will bring you and your church staff up to speed on the latest developments. Did you know at least 75 key tax law developments occurred during the past year affecting churches, clergy, and church leaders? The 2020 Church & Clergy Tax Guide begins shipping this month—place your order now. Also this week: Although the odds of one remain low, last month’s shooting in Texas provides a sobering reminder to church leaders about the need to prepare to respond to an active-shooter incident. In case you missed it: Our free article explains Microsoft’s plan to end support for Windows 7 next week—and what it means if your church uses that operating system. The IRS unveiled the new standard mileage rate for 2020—a rate that will shape how much churches reimburse for pastors and staff who use their personal vehicles for church-related business. The Lord bless you and keep you, | 