The tax on church parking for employees has been rescinded. The action was taken by Congress as a provision of the spending bill that was signed by the President on December 20, 2019. The original provision in the Tax Cuts and Jobs Act of 2017 created a tax on qualified transportation fringe benefits, which included employer-provided parking by nonprofits and churches. The repeal is retroactive, so churches that have paid the tax should consult their tax preparer about refunds.
The Church of the Nazarene joined with other organizations through the Church Alliance and the Evangelical Council for Financial Accountability in the effort to remove this tax.