26 U.S.C. § 107: Rental value of parsonages

the rental value of a home furnished to him as part of his compensation; or the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home and to the extent such allowance does not exceed the fair rental value of the home, including furnishings and appurtenances such as a garage, plus the cost of utilities. The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2001 . on a return filed before April 17, 2002 , limited the exclusion under section 107 of the Internal Revenue Code of 1986 as provided in such amendment, or filed a return after April 16, 2002 . Except as provided in paragraph (2), notwithstanding any prior regulation, revenue ruling, or other guidance issued by the Internal Revenue Service, no person shall be subject to the limitations added to section 107 of such Code by this Act for any taxable year beginning before January 1, 2002 .”