Chaplains - Percentage of salary designated as housing allowance for federal tax purposes.

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A. In order to allow state-employed chaplains to take advantage of federal tax provisions, the chief administrative officer of any state entity that employs chaplains may designate not to exceed forty percent (40%) of the salary of the chaplain as a housing allowance.

B. The Director of the Office of Management and Enterprise Services shall promulgate rules for the implementation of this section.

Added by Laws 1990, c. 68, § 1, eff. Jan. 1, 1991. Renumbered from § 840.16c of this title by Laws 1994, c. 242, § 54. Amended by Laws 2012, c. 304, § 904.


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