‘Church Parking’ Tax Needed More Time, Former Tax Counsel Says

A Republican aide who helped steer the 2017 tax overhaul signaled some regret with how lawmakers constructed and imposed the new “church parking” tax.

“I wish we had more time to have thought it through,” John Schoenecker, a former tax counsel for House Ways and Means Committee Republicans under former Chairman Kevin Brady (R-Texas), said April 25. Schoenecker said that while other areas of the overhaul, such as the international and pass-through provisions, had “months and months” of planning and consideration, that wasn’t the case for this tax.

• Tax code Section 512(a)(7)—which imposes a 21 percent tax ...