---
urn: urn:us-la:rs:47:47
citation: "R.S. 47:47"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part I › Subpart C"
acts_citations:
---

# Exclusion from gross income; rental value of minister's dwelling

The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as a part of his compensation shall not be included in gross income and shall be exempt from taxation under this Chapter.