SPECIAL RULES FOR CHURCH PLANS.

SEC. 1522. SPECIAL RULES FOR CHURCH PLANS. (a) In General.—Section 414(e)(5) (relating to special rules for chaplains and self-employed ministers) is amended— (1) by striking “not eligible to participate” in subparagraph (C) and inserting “not otherwise participating”, and (2) by adding at the end the following new subparagraph: “(E) Exclusion.—In the case of a contribution to a church plan made on behalf of a minister described in subparagraph (A)(i)(II), such contribution shall not be included in the gross income of the minister to the extent that such contribution would not be so included if the minister was an employee of a church.”. (b) Effective Date.—The amendments made by this section shall apply to years beginning after December 31, 1997.