Cocin Alliance-haɗin gwiwar manyan jami'an gudanarwa na shirye-shiryen fa'ida na ƙungiyoyi 38 ciki har da Cocin Brethren Benefit Trust (BBT) - sun shigar da taƙaitaccen bayanin amicus curiae a Kotun Kotu ta Amurka ta Bakwai (Chicago) a cikin shari'ar da ke ƙalubalantar tsarin mulki. na ware gidaje na limamai a ƙarƙashin Sashe na 107(2) na Kundin Harajin Cikin Gida na 1986 (Lambar).
BBT yana shiga a matsayin memba na Ƙungiyar Ikilisiya, inda shugaban BBT Nevin Dulabaum ke aiki a matsayin wakilin Cocin of the Brothers. Babban sakatare na Cocin Brothers Stan Noffsinger da kuma babbar sakatare Mary Jo Flory-Steury sun sanya hannu don tallafawa taƙaitaccen bayanin a madadin ƙungiyar.
Shari'ar ita ce Freedom From Religion Foundation, Inc., et al. v. Yakubu Lew, et al. (FFRF v. Lew). Gwamnatin Amurka tana daukaka karar hukuncin da Alkali Barbara Crabb, Kotun Lardi na Amurka ta Yankin Yammacin Wisconsin (Nuwamba 2013), cewa Code §107(2) ta sabawa tsarin mulki.
Ware gidajen malamai
Code §107(2), wanda aka fi sani da “keɓancewar gidaje na limamai” ko “lalacewar gidaje na limamai,” ya keɓanta daga harajin kuɗin shiga kuɗin kuɗin da aka bayar ga “ma’aikatan bishara” (limaman coci) game da kuɗin gidajensu. Wannan sashe na lambar IRS da gaske ya keɓance ƙimar gidaje mallakar malamai daga harajin kuɗin shiga. Yana da alaƙa da Code §107(1), wanda ya keɓance daga kuɗin shiga mai haraji na minista darajar gidaje da coci-coci ke bayarwa (wanda aka fi sani da parsonage, vicarage, ko manse). Roko na FFRF v. Lew bai ƙunshi ƙalubalen Code §107(1) ba.
Alkalin Crabb ya yanke hukuncin cewa Code §107(2) ba ta bisa ka'ida ba saboda ta saba wa Tsarin Kafa na Gyaran Farko ga Kundin Tsarin Mulkin Amurka. Ƙarƙashin Ƙarƙashin Ƙarƙashin Ƙaddamarwa, "Majalisa ba za ta yi doka game da kafa addini ba ...." Mai shari'a Crabb ta tsaya kan tasirin hukuncin nata har sai an kare duk wani kararraki. An gabatar da jawabin bude taron gwamnati ne a ranar 2 ga Afrilu.
Taƙaitaccen Ƙungiyar Ƙungiyoyin Ikilisiya tana ƙara hangen nesa da ba a kwafinta ba a cikin taƙaitaccen bayanin gwamnati, yana mai da hankali kan tarihin fikihu na izinin majalissar dokoki na addini. Taƙaitaccen yana ba da hujjar cewa Code §107(2) ƙaƙƙarfan masaukin addini ne da tsarin mulki ya yarda da shi idan aka duba shi cikin mahallin Code §107(1), wariya na ɓarna, da Code §119, wanda ya keɓance gidaje da ma'aikata ke samarwa daga kuɗin shiga na ma'aikata yanayi da yawa na duniya.
“Kungiyar Ikilisiya tana da matukar sha’awa ga ingancin Code §107(2) saboda tasirin nan da nan kan biyan diyya da gidaje na limaman coci a cikin tsare-tsaren fa'ida na ƙungiyoyin membobinta, da kuma saboda tasirin kai tsaye ga fa'idodin ritaya. ” in ji Barbara Boigegrain, shugabar Cocin Alliance kuma shugaban zartarwa na Babban Hukumar Fansho da Amfanin Lafiya na Ikilisiyar Methodist ta United.
Kungiyoyin addini sun wakilci
Membobin Ƙungiyar Ikilisiya sun tsaya tare da sauran ƙungiyoyin addini a cikin sha'awar su ga sakamakon wannan ƙarar. Ƙirar gidaje na limaman yana da mahimmanci ga miliyoyin limamai masu aiki da masu ritaya daga ƙungiyoyi 38 da ke wakiltar Cocin Church Alliance ciki har da, ban da Church of Brothers, American Baptist Church a Amurka, Cocin Nazarene, Kirista Church (Almajiran Kristi), Kirista Brothers Services, Episcopal Church, Evangelical Lutheran Church a Amurka, hadin gwiwa Retirement Board for Conservative Yahudanci, Lutheran Church-Missouri Synod, Presbyterian Church (Amurka), Reform Pension Board, Southern Baptist Convention, United Church of Christ, da kuma United Methodist Church, da sauransu.
Wasu majami'u da dama, ƙungiyoyi ko tarurruka na majami'u, da sauran ƙungiyoyin addini tare da shugabannin addini waɗanda suka cancanci ware gidajen limaman a ƙarƙashin Code §107(2) ƙarin masu sanya hannu kan taƙaitaccen bayanin, suna goyan bayan shigar da taƙaitaccen taƙaitaccen Church Alliance da kuma matsayin da aka ba da shawarar a cikin shi. Sun haɗa da taron Amurka na Bishops Katolika, Babban Taron Rabbis na Amurka, Cocin Moravian, Majalisar Rabbinical, Salvation Army, Union for Reform Judaism, United Synagogue of Conservative Judaism, da Wisconsin Council of Churches, da sauransu.
Ƙungiyar Ikilisiya ta farko da aka kafa a cikin 1975 a matsayin "Ƙungiyar Church for Clarification of ERISA" don magance matsalolin da aka gabatar don tsare-tsaren cocin da aka kafa ta Dokar Tsaron Kuɗi na Retirement na 1974 (ERISA). Ƙungiyar Ikilisiya ta ba da shawarar canje-canje ga ma'anar shirin coci a cikin ERISA da Code. A sakamakon waɗannan ƙoƙarin, Majalisa ta sake sake fasalin ma'anar "shirin coci" a cikin ERISA da Code lokacin da ta zartar da Dokar Gyara Tsarin Ma'aikata na Ma'aikata na 1980 (MPPAA) don bayyana cewa shirin coci zai iya ba da fa'idodin ritaya da jin daɗi ga ma'aikatan dukkan hukumomin coci. Ƙungiyar Ikilisiya ta ci gaba da tabbatar da cewa abubuwan da suka shafi fa'ida na doka da tsare-tsare sun magance yanayin musamman na tsare-tsaren coci.
Don ƙarin bayani game da Brethren Benefit Trust jeka www.brethrenbenefittrust.org . Don ƙarin bayani game da Church Alliance jeka www.church-alliance.org .
- Mafi yawan wannan rahoton M. Colette Nies, manajan daraktan Sadarwa na Babban Kwamitin Fansho da Amfanin Lafiya na Cocin United Methodist ne ya bayar.