The Río Texas Conference of The United Methodist Church adopts the following resolutions relating to rental/housing allowances for active, retired, terminated, or disabled clergypersons:
WHEREAS The United Methodist Church functions through ministers of the gospel (within the meaning of Internal Revenue Code section 107) who were or are duly ordained, commissioned, or licensed ministers of the church ("clergy persons");
WHEREAS the practice of the Church and this Conference was and is to provide active clergy persons with a parsonage or a rental/housing allowance as part of their gross compensation;
WHEREAS pensions or other amounts paid to active, retired, terminated, and disabled clergy persons are considered to be deferred compensation and are paid in consideration of previous active service; and
WHEREAS the Internal Revenue Service has recognized the Conference (or its predecessors) as the appropriate organization to designate a rental/housing allowance for clergy persons who are or were members of this Conference and are eligible to receive such deferred compensation;
NOW, THEREFORE, BE IT RESOLVED THAT an amount equal to 100% of the pension, severance, or disability payments received from plans authorized under The Book of Discipline (including all such payments from Wespath Benefits and Investments) during the years 2026 and 2027 by each active, retired, terminated, or disabled clergy person who is or was a member of the Conference, or its predecessors, be and hereby is designated as a rental/housing allowance for each such clergy person.
(Full resolution text in the Pre-Conference Report.)