Church Tax Credit Information and Resources

Resources Available To Help Employers Claim Tax Credit for Tax Year 2013

For the fourth and final year since the Small Employer Healthcare Tax Credit was offered in its current form to small tax-exempt employers —  including churches with fewer than 25 full-time equivalent employees —  the Board of Pensions is once again providing resources on to help PC(USA) churches and other employing organizations claim this credit.

The tax credit is refundable. Even if you have no taxable income, you may be eligible to receive the credit as a refund as long as it does not exceed your income tax withholding and Medicare tax liability. Some churches have reported saving thousands of dollars in taxes, which means more money for mission, maintenance, and other needs.

Have questions? Read more on, call the Board of Pensions at 800-773-7752 (800-PRESPLAN) to speak with a member service representative, or contact your Regional Representative. Remember, we’re here to help.

The Board of Pensions does not provide individual tax advice to individuals or employers. The information in this section is provided as part of the Board’s educational efforts. For updated forms, guidance, and instructions, individuals and employers should go to the IRS website at or consult with their individual tax or financial advisers.