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Warnock, who works as the senior pastor at Ebenezer Baptist Church in Atlanta, said the church paid him $89,000 last year as a “parsonage allowance”—as opposed to regular outside income, which is subject to strict limitations for senators under federal law. Lawmakers are not allowed to receive more than $29,895 in outside income.
The news raises questions about whether Warnock is taking a tax break that’s unavailable to the vast majority of Americans. Republicans say Warnock wants to raise taxes, pointing to his vote for a spending package in August that some analysts claim would increase taxes on low- and middle-income earners. The senator has also faced criticism for his outside financial arrangements from his opponent, Republican Herschel Walker. The Walker campaign has slammed Warnock for doubling his annual salary since taking office, raking in $120,000 from the Ebenezer Baptist Church and over $240,000 for a book deal.
Tax experts said the Internal Revenue Service created the modern “parsonage allowance” provision in the 1950s as a tax break for religious leaders, who historically lived in tax-exempt church-owned parsonages but now often rent or own their own homes. The provision allows pastors and other clergy members to deduct their estimated annual housing expenses—including mortgage payments, lawn care, furniture, and pool maintenance—from their income taxes.
Warnock’s campaign declined to comment on whether he paid income taxes on his housing allowance.
